2025 (2) TMI 744 - SCH - Service Tax

Invocation of Extended period of limitation - no intent to evade payment of service tax - whether there is any error apparent on the face of the record to review the judgment? - it was held by High Court that there is no error apparent on the face of the record and also there are no grounds to review the judgment therefore the review petition stands disposed of. HELD THAT - The penalties imposed by the Department in the peculiar facts and circumstances of these cases deserve to be waived and are waived accordingly. Appeal allowed.

Summary

The Supreme Court of India, in a judgment, granted leave and heard arguments from both parties regarding penalties imposed in a Central Excise Appeal case. The appellant had paid the service tax and interest but contested the penalty imposition due to delays in transitioning to a centralized tax payment system. The Court, considering the circumstances, waived the penalties and concluded that there would be no further litigation on the matter. The appeals were allowed and disposed of accordingly, with any pending applications also being disposed of.