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Service tax – If Department fails to clarify taxability on assessee’s request , Penalty cannot be levied
Case Law Details
- Case Name
- Commissioner of Customs & Central Excise, Indore Vs Hotel President Planet (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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 aside by the appel...
