Goods Sold at Rate Higher than MRP Does Not Establish Intention to Evade Service Tax: CESTAT

CESTAT held that selling goods at a rate higher than the Maximum Retail Price (MRP) does not automatically establish an intention to evade service tax. The tribunal reasoned that while selling above MRP may violate consumer protection laws, it does not necessarily imply that the seller intended to evade service tax, which is a separate issue. The ruling clarifies the distinction between violations of MRP regulations and service tax evasion.