https://www.taxtmi.com/caselaws?id=773614 The Tribunal set aside the Commissioner (Appeals) penalty enhancement from Rs. 88,726 to Rs. 17,65,437 under Section 78, finding it procedurally flawed due to absence of specific show cause notice before enhancement. While the Commissioner correctly refused to entertain Cross Objections as Section 84 Finance Act does not permit them unlike Section 35B(4) Central Excise Act, the appellant's grounds were considered substantively. The Tribunal acknowledged appellant had no service tax liability on construction of independent houses prior to 01.07.2010 and had already paid entire duty and interest. Matter remanded to Commissioner (Appeals) for fresh consideration after issuing proper notice and providing hearing opportunity on penalty enhancement. en-us Tue, 17 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773614 The Tribunal set aside the Commissioner (Appeals) penalty enhancement from Rs. 88,726 to Rs. 17,65,437 under Section 78, finding it procedurally flawed due to absence of specific show cause notice before enhancement. While the Commissioner correctly refused to entertain Cross Objections as Section 84 Finance Act does not permit them unlike Section 35B(4) Central Excise Act, the appellant's grounds were considered substantively. The Tribunal acknowledged appellant had no service tax liability on construction of independent houses prior to 01.07.2010 and had already paid entire duty and interest. Matter remanded to Commissioner (Appeals) for fresh consideration after issuing proper notice and providing hearing opportunity on penalty enhancement. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773614