https://www.taxtmi.com/caselaws?id=252725 Penalties under Sections 77 and 78 of the Finance Act were not sustained where the dispute concerned the taxability of tyre retreading as maintenance or repair service and the issue involved interpretation of law with conflicting views. The appellant had already paid the tax with interest and challenged only the penal component. In these circumstances, the matter was treated as one of legal ambiguity rather than wilful evasion, and the existence of divergent views justified setting aside the penalties while leaving the remainder of the order undisturbed. en-us Wed, 26 Mar 2014 00:00:00 +0530 Sat, 01 Nov 2014 12:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252725 Penalties under Sections 77 and 78 of the Finance Act were not sustained where the dispute concerned the taxability of tyre retreading as maintenance or repair service and the issue involved interpretation of law with conflicting views. The appellant had already paid the tax with interest and challenged only the penal component. In these circumstances, the matter was treated as one of legal ambiguity rather than wilful evasion, and the existence of divergent views justified setting aside the penalties while leaving the remainder of the order undisturbed. Case-Laws Service Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252725