https://www.taxtmi.com/caselaws?id=367863 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the provision of taxable services and penalty imposition under the Finance Act, 1944 and Central Excise Act, 1944. The Court found no substantial legal questions in the issues raised and dismissed the appeal, affirming the Tribunal's reliance on precedent and decision to waive penalties based on the negligible amount involved. The appellant's arguments regarding a different interpretation of a circular were deemed insufficient to warrant a different outcome, leading to the dismissal of the appeal without costs. en-us Wed, 19 Sep 2018 00:00:00 +0530 Sat, 30 Nov 2019 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367863 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the provision of taxable services and penalty imposition under the Finance Act, 1944 and Central Excise Act, 1944. The Court found no substantial legal questions in the issues raised and dismissed the appeal, affirming the Tribunal's reliance on precedent and decision to waive penalties based on the negligible amount involved. The appellant's arguments regarding a different interpretation of a circular were deemed insufficient to warrant a different outcome, leading to the dismissal of the appeal without costs. Case-Laws Service Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367863