TaxTMI 
TaxTMI 
2010 (7) TMI 744
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.... Technical Member - Heard both sides extensively on the stay application. The matter is before the Tribunal for the second time. Earlier, the Commissioner vide order dated 22.02.2008 confirmed the demand of service tax against the appellants but did not impose any penalty by invoking Section 80 of the Finance Act, 1994. Both the party and the Department came on appeal before the Tribunal. Revenu....
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....as not legal and proper. He also submits that the Commissioner during his earlier adjudication order, held that it was a bona fide legal dispute and that the finding of bona fide belief on the part of the appellants has not been disturbed by the Tribunal and the Hon'ble High Court of Guwahati. 4. Ld. Jt. CDR appearing for the Department after taking us through the contract, submits that it clearl....
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....hat the entire dispute is bona fide one involving interpretation. The appeal of the Department was dismissed only on a technical ground and the appeal of the party has been sent back for de novo consideration. There was no need to send the matter for fresh consideration by the Commissioner if the Tribunal had held that the matter involved only a bona fide legal dispute, as in such a case the deman....