Service Tax : Where Commissioner (Appeals) found that there was no intention to evade tax and issue involved was one of interpretation of law and accordingly, reduced penalties in exercise of his jurisdiction, said order could not be interfered
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[2015] 53 taxmann.com 155 (Allahabad)
HIGH COURT OF ALLAHABAD
Commissioner of Central Excise
v.
Software Technology Park of India*
DR. DHANANJAYA YESHWANT CHANDRACHUD, CJ.
AND DILIP GUPTA, J.
CENTRAL EXCISE APPEAL NO. 63 OF 2014
APRIL 9, 2014
Section 80, read with sections 76, 77 and 78, of the Finance Act, 1994 - Penalty - Not to be imposed in certain cases - Assessee, an autonomous society under Ministry of Communication & Information Technology, failed to pay service tax - Department imposed penalties under sections 76 and 78 - Commissioner (Appeals) opined that : (a) matter involves interpretation of law, (b) demand relates to initial period when services were brought into service tax net and owing to frequent amendments, there was doubt about levy of tax, (c) assessee being an autonomous society under Central Government, cannot be viewed as having intention to evade tax and even adjudicating authority did not record any reason or evidence against assessee; hence, penalty under sections 76 and 78 was reduced - Tribunal upheld said order - HELD : Tribunal has rightly not interfered with possible view which was taken by Commissioner (Appeals) - There was no perversity in approach of Tribunal or in order of Commissioner (Appeals) reducing penalty in exercise of his jurisdiction - Hence, no substantial question of law would arise [Paras 2 and 3] [In favour of assessee]
■■■
[2015] 53 taxmann.com 155 (Allahabad)
HIGH COURT OF ALLAHABAD
Commissioner of Central Excise
v.
Software Technology Park of India*
DR. DHANANJAYA YESHWANT CHANDRACHUD, CJ.
AND DILIP GUPTA, J.
CENTRAL EXCISE APPEAL NO. 63 OF 2014
APRIL 9, 2014
Section 80, read with sections 76, 77 and 78, of the Finance Act, 1994 - Penalty - Not to be imposed in certain cases - Assessee, an autonomous society under Ministry of Communication & Information Technology, failed to pay service tax - Department imposed penalties under sections 76 and 78 - Commissioner (Appeals) opined that : (a) matter involves interpretation of law, (b) demand relates to initial period when services were brought into service tax net and owing to frequent amendments, there was doubt about levy of tax, (c) assessee being an autonomous society under Central Government, cannot be viewed as having intention to evade tax and even adjudicating authority did not record any reason or evidence against assessee; hence, penalty under sections 76 and 78 was reduced - Tribunal upheld said order - HELD : Tribunal has rightly not interfered with possible view which was taken by Commissioner (Appeals) - There was no perversity in approach of Tribunal or in order of Commissioner (Appeals) reducing penalty in exercise of his jurisdiction - Hence, no substantial question of law would arise [Paras 2 and 3] [In favour of assessee]
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