IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH S.T.A. No. 8 of 2008 (O&M) DATE OF DECISION: January 6, 2009 Commissioner of Central Excise & Service Tax, Jalandhar …Appellant Versus M/s R.K. Associates …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Hemen Aggarwal, Advocate, for the appellant. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The revenue has challenged order dated 14.12.2007 (P-3) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, ‘the Tribunal’), whereby the Tribunal has exercised the discretion under Section 80 of the Finance Act, 1994. After quoting the findings recorded by the Assistant Commissioner, the Tribunal has held that no penalty is imposable because there was no intention of evasion of Service Tax. Once the discretion has been S.T.A. No. 8 of 2008 exercised and the view taken is a possible view then this Court would not exercise the appellate jurisdiction merely because another view might be possible. Even otherwise the amount involved is very meager. Therefore, there is no merit in the appeal. Dismissed. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 6, 2009 JUDGE Pkapoor 2