https://www.taxtmi.com/caselaws?id=336201 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside the penalty imposed by the Commissioner of Central Excise and Customs on the respondent assessee for not discharging service tax liability to M/s SAIL. The Court found the Tribunal's invocation of Section 80 of the Finance Act justified, noting the appellant's failure to present arguments regarding service tax payment to other public sector undertakings. As the Tribunal's decision was deemed reasonable based on the timing of the relevant provision in the Finance Act, the appeal was dismissed with no costs awarded. en-us Sat, 15 Oct 2016 00:00:00 +0530 Sat, 18 Feb 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336201 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside the penalty imposed by the Commissioner of Central Excise and Customs on the respondent assessee for not discharging service tax liability to M/s SAIL. The Court found the Tribunal's invocation of Section 80 of the Finance Act justified, noting the appellant's failure to present arguments regarding service tax payment to other public sector undertakings. As the Tribunal's decision was deemed reasonable based on the timing of the relevant provision in the Finance Act, the appeal was dismissed with no costs awarded. Case-Laws Central Excise Sat, 15 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336201