Revenue's Penalty Appeal Dismissed for Service Tax Credit Payment

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the order setting aside a penalty of Rs. 4,139. The Commissioner (Appeals) concluded that the respondent had paid the Service Tax through their Service Tax credit account and had not evaded tax due to legal ambiguity.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the impugned order setting aside a penalty of Rs. 4,139. The Commissioner (Appeals) found that the respondent had paid the Service Tax through their Service Tax credit account and had not evaded tax due to ambiguity in the law. The appeal was dismissed.

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