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 tribunal’s decision. Detailed Analysis: 1. Background of the Case: This case revolves around appeals filed against Order-in-Appeal No. 36 to 38 of 2022, issued by the Commissioner of Cent...