2016 (3) TMI 1248 - AT - Service Tax

Waiver of penalty - Held that - penalty was waived by learned Commissioner (Appeals) on the ground that he did not find any malafide of the respective respondents and CBE & C guide lines do not intend to penalise public authorities - it was also noted that no Government body would be making any fraud or collusion to defraud Revenue - When such recorded finding is apparent from record, in absence of any evidence to controvert the same, no interference to the order of Commissioner (Appeals) is called for - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT, Chennai dismissed Revenue's appeal challenging the waiver of penalty ordered by the Commissioner (Appeals). The penalty was waived as no malafide intent was found and guidelines do not intend to penalize public authorities. The Tribunal upheld the Commissioner's decision as there was no evidence to contradict the findings.