2015 (11) TMI 1629 - HC - Service Tax

Maintainability of appeal - Business Auxiliary Service - co-branding of hose pipes (by manufacturers and HPCL) as well as printing logo - the decision in the case of HINDUSTAN PETROLEUM CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI 2014 (11) TMI 166 - CESTAT MUMBAI , contested - Held that - appeal admitted - service waived by respondent.

Summary

The High Court of Bombay admitted an appeal based on substantial questions of law related to the justification of upholding demand for extended period without deliberate withholding of information to evade Service Tax, sustaining penalty under section 78 of the Finance Act, 1994, and the relationship between penalty under section 78 and Section 80 of the Finance Act, 1994. The respondent waived service.