2026 (4) TMI 1360

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....ioner : Mr. Karan Talwar Counsel for the Respondent : None JUDGMENT: PER HON'BLE SRI JUSTICE P. SAM KOSHY: Heard Mr. Prahlad G, learned counsel representing Mr. Karan Talwar, learned counsel for the appellant and perused the record. 2. The appellant is aggrieved of the order dated 12.12.2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad in Serv....

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....the impugned order, which, for ready reference, is being reproduced hereunder: Learned Advocate submits that they are not contesting the demand of service tax on merit, however, they are contesting the imposition of penalty. under section 78. In support thereof, they are submitting that the appellants were having bonafide belief that the said service was in the nature of export of service....

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....ing of the entire paragraph 3 would also give a clear indication of the appellant, in fact, admitting the demand raised by the department and has also approached the authorities under the amnesty scheme under SVLDRS which further strengthens the finding of the Appellate Tribunal insofar as the petitioner not contesting the demand on any ground, even on the ground of limitation. 6. In view of th....