Pending dispute regarding taxability no penalty u/s. 78 can be imposed for non-payment of service tax

CESTAT, AHMEDABAD BENCH M.K. Telecom V/s. Commissioner of Central Excise M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NO. A/506/WZB/AHD of 2012 APPEAL NO. ST/238 of 2010 APRIL 11, 2012 ORDER 1. This appeal is filed against order-in-appeal No. 50/2010/COMMR(A)/RAJ, dt. 19.02.10. 2. Heard both sides and perused the records. 3. The issue in this appeal is regarding the setting aside of penalty under Section 78 of the Finance Act, 1994 imposed by the adjudicating authority and upheld by the first appellate authority. 4. The facts are in much in dispute. The appellant is a distributor of ...