Tribunal Upholds Decision on Service Tax Evasion Penalty

The Punjab and Haryana HC upheld the Tribunal's decision not to impose a penalty for evasion of Service Tax due to lack of intention, dismissing the revenue's appeal due to the minimal amount involved.

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The Punjab and Haryana High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision to not impose a penalty for evasion of Service Tax due to lack of intention. The Court dismissed the revenue's appeal, stating that the Tribunal's decision was reasonable and the amount involved was minimal.

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