Service tax – If Department fails to clarify taxability on assessee’s request , Penalty cannot be levied

CESTAT, NEW DELHI BENCH Commissioner of Customs & Central Excise, Indore V/s. Hotel President Planet FINAL ORDER NO. ST/A/346 of 2012-CUS APPEAL NO. ST/773 OF 2008 APRIL 20, 2012 ORDER Mrs. Archana Wadhwa, Judicial Member Being aggrieved with that part of the order in Commissioner (Appeals) vide which while confirming the demand against the respondents denying them the benefit of exemption Notification No. 12/03 dated 12.6.03 in respect of food items sold by them, he has set aside the penalty imposed upon them. 2. After hearing learned AR, we find that the penalties set a...