9911796707
TMI Blog2008 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed – earlier order of tribunal on impugned issue is in favour of assessee – while subsequently LB of the Tribunal hold that tax is payable on impugned services - There was reasonable justification for the assessee for not paying service tax at the initial stage - No mens rea - no illegality has been committed by tribunal in setting aside the penalty X X X X Extracts X X X X X X X X Extracts X X X X ..... e as consignment agent are covered under the "Clearing and Forwarding Agents" and the same was leviable to service tax, assessment of the assessee was framed by the Assistant Commissioner by confirming demand of Rs. 5,060/- and Rs. 3,21,375/- against the respondent. Further the respondent was directed to pay interest under Section 75 of the Finance Act, 1994 (for short, 'the Act') on the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of the assessee. 4. Learned counsel for the Revenue submitted that once the demand of service tax was upheld by the Tribunal, there was no reason for setting aside the order regarding penalty. However, we find that the argument is misconceived. It is not disputed that earlier there was an order of the Tribunal in Mahavir Generics' case (supra) taking a view in favour of the assessee on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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