2007 (7) TMI 620 - HC - Service Tax

Discretion to impose penalty - enhancement of penalty - Held that - This is purely an exercise in discretion based on a finding of fact which it was empowered. No question of law therefore arises - appeal dismissed.

Summary

The Bombay High Court dismissed the appeal as the Tribunal found the penalty enhancement to be arbitrary and within its discretion based on Sections 76 and 80. No question of law arose. No costs were awarded.