2015 (7) TMI 1300 - HC - Central Excise

The appeal is admitted on the following substantial question of law Whether the penalty under Section 77 of the Finance Act, 1994 could have been imposed when the Government of India, Ministry of Finance had a doubt till the issuance of Circular, dated 29/10/2006 whether service tax was leviable on the services of site formation?

Summary

The Bombay High Court admitted an appeal regarding the imposition of penalty under Section 77 of the Finance Act, 1994, related to the issue of service tax on site formation services. The appeal was admitted based on the substantial question of law.