COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE Vs. MOTOR WORLD

JUDGEMENT

(1.) In these batch of cases, the power of the authorities to impose penalties and the power of the revisional authority to enhance penalties and scope of Sections 76, 78 and 80 of the Finance Act, 1994 is involved. Therefore, all these appeals are taken up for consideration together and disposed of by this common order. The Appellate Tribunal in its order has set out the facts of each case at length. Therefore, we do not propose to restate the facts in this judgment.

(2.) As the controversy between the parties revolves around the interpretation to be placed on the various provisions dealing with penalties, the substantial question of law framed in these cases viz., whether the Tribunal was correct in setting aside the penalties imposed under Sections 76, 77 and 78 of the Finance Act, 1994 (hereinafter for short referred to as 'the Act') would cover all aspects and therefore after hearing the learned counsel for the parties at length we have formulated the following substantial questions of law for consideration: -

(3.) The Apex Court in the case of All India Federation of Tax Practitioners v. Union of India, 2007 10 STT 166 explaining the meaning of service tax held as under: -