https://www.taxtmi.com/caselaws?id=336215 The High Court upheld the Tribunal's decision in a Central Excise Appeal, ruling in favor of the respondent Assessee and dismissing the appellant Department's challenge regarding penalty imposition. The Court found that the respondent Assessee had paid the service tax liability promptly upon receiving the show cause notice, considering the ongoing dispute on service tax liability during the relevant period. Emphasizing the genuine belief of the respondent Assessee regarding non-liability for service tax on recharge vouchers, the Court deemed the Tribunal's decision to exempt the respondent Assessee from penalty liability under Section 80 of the Finance Act, 1994 as lawful. The appeal was dismissed without costs. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336215 The High Court upheld the Tribunal's decision in a Central Excise Appeal, ruling in favor of the respondent Assessee and dismissing the appellant Department's challenge regarding penalty imposition. The Court found that the respondent Assessee had paid the service tax liability promptly upon receiving the show cause notice, considering the ongoing dispute on service tax liability during the relevant period. Emphasizing the genuine belief of the respondent Assessee regarding non-liability for service tax on recharge vouchers, the Court deemed the Tribunal's decision to exempt the respondent Assessee from penalty liability under Section 80 of the Finance Act, 1994 as lawful. The appeal was dismissed without costs. Case-Laws Service Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336215