Service Tax – Penalty waived of as assessee was under bona-fide belief that transaction wasn’t a service

HIGH COURT OF GUJARAT Commissioner Versus Welspun Gujarat Sthal Rohren Ltd. TAX APPEAL NO. 654 OF 2012 OCTOBER 11, 2012 ORDER Ms. Harsha Devani, J. This is an appeal at the instance of the Department against the order dated 03.02.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as “the Tribunal”), wherein the following two questions have been proposed for consideration by this Court: “(1) Whether the Tribunal was legal and correct in setting aside the penalties imposed under section 76, section 77 and section 78...