2012 (5) TMI 377

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..... ntion of respondent to evade payment of service tax under provisions of the Finance Act, 1994 – Held that:- Under Section 78 of the Finance Act, 1994, penalty can be levied where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded by reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the prov .....

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..... under section 76 of the Finance Act, 1994 imposed upon the respondent by application of irrelevant consideration such as absence of mala fide issue involved to be open for interpretation etc., even though admittedly the respondent has failed to pay service tax in accordance with provisions of section 68 and the interest on the said tax amount in accordance with section 75 of the Finance Act, 1994? .....

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..... us confirmed as admitted. However, penalty was deleted observing that in view of the judgments of the courts, question whether service tax is payable at all or not was a pure question of interpretation of law and the figures of payments were reflected in the balance and no mala fides can be attributed to the assessee. 3. We are of the opinion that no substantial question of law arises. Under Sec .....

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