2009 (1) TMI 77 - HC - Service Tax

Tribunal has exercised the discretion under section 80 of the Finance Act, 1994 and has held that no penalty is imposable because there was no intention of evasion of Service Tax. Once the discretion has been exercised and the view taken is a possible view then HC would not exercise the appellate jurisdiction merely because another view might be possible. Even otherwise the amount involved is very meager - no merit in this revenue s appeal so dismissed

Summary

The Punjab and Haryana High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision to not impose a penalty for evasion of Service Tax due to lack of intention. The Court dismissed the revenue's appeal, stating that the Tribunal's decision was reasonable and the amount involved was minimal.