2002 (5) TMI 114 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, ruled in favor of architects appealing personal penalties for non-payment of Service Tax, citing a stay order by the High Court of Madras on the tax provision for architects. The tribunal found no mala fide intent in the architects' actions and set aside the penalties imposed, allowing the appeals. Stay petitions were also disposed of.