2008 (1) TMI 161 - AT - Service Tax

Commissioner (Appeals) held that assessee paid the Service Tax through their Service Tax credit account and had done nothing to evade Service Tax comm.. (A) further observed that it is a technical fault which is due to ambiguity in the law (due to shifting of burden of payment of Service Tax on respondent instead of goods transporter operator) - no infirmity in the impugned order whereby penalty is set aside revenue s appeal is dismissed

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the impugned order setting aside a penalty of Rs. 4,139. The Commissioner (Appeals) found that the respondent had paid the Service Tax through their Service Tax credit account and had not evaded tax due to ambiguity in the law. The appeal was dismissed.