https://www.taxtmi.com/caselaws?id=363897 Where the same receipts had already suffered service tax under a bona fide belief, the Tribunal allowed that payment to be adjusted against the corresponding Central Excise duty demand, so the assessee was not made to bear both levies on the same consideration. On penalty, the Tribunal held that a dispute resting on interpretation of the taxing provision, without mala fides, suppression, fraud, collusion, or deliberate evasion, did not justify penal action, and the penalty was set aside. Consequential relief followed. en-us Fri, 18 May 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363897 Where the same receipts had already suffered service tax under a bona fide belief, the Tribunal allowed that payment to be adjusted against the corresponding Central Excise duty demand, so the assessee was not made to bear both levies on the same consideration. On penalty, the Tribunal held that a dispute resting on interpretation of the taxing provision, without mala fides, suppression, fraud, collusion, or deliberate evasion, did not justify penal action, and the penalty was set aside. Consequential relief followed. Case-Laws Central Excise Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363897