Padmashri Dr. D. Y. Patil Ssk Ltd. v. the Commissioner of Central Excise
Case brief
What is this about?
The High Court in a Central Excise Appeal dismissed the appeal. Holding that the assessee was liable to pay service tax for availing transporter services and found no justification for waiving the penalty, the court found the Tribunal's order free from illegality or perversity.
What did the court decide?
Appeal dismissed as the Tribunal's order was not patently illegal or perverse.