Service Tax penalty not justified if constitutional validity of levy is yet to be decided

Smt. M. Rajeswari Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Introduction: The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) recently delivered a significant judgment quashing penalties imposed in a tax dispute case. In the case of Smt. M. Rajeswari vs. Commissioner of GST & Central Excise, several legal complexities were involved, leading to the trib

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