https://www.taxtmi.com/caselaws?id=195836 The Commissioner (Appeals) ruled in favor of the appellant, determining that the activity of pumping ready mixed concrete did not fall under the taxable entry for Transportation of goods through pipeline or conduit. Subsequently, the Commissioner of Central Excise imposed a penalty exceeding the original tax liability, which the appellant contested. The Technical Member agreed with the appellant's argument that if the tax demand was unsustainable, imposing a penalty was unjustified. As a result, the penalty order was set aside, and the appeal was allowed. en-us Tue, 11 Feb 2014 00:00:00 +0530 Mon, 13 Nov 2017 09:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195836 The Commissioner (Appeals) ruled in favor of the appellant, determining that the activity of pumping ready mixed concrete did not fall under the taxable entry for Transportation of goods through pipeline or conduit. Subsequently, the Commissioner of Central Excise imposed a penalty exceeding the original tax liability, which the appellant contested. The Technical Member agreed with the appellant's argument that if the tax demand was unsustainable, imposing a penalty was unjustified. As a result, the penalty order was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195836