2009 (10) TMI 222

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..... Singh Saleya v. CCE, Held that- When the activity of the appellant itself does not attract service tax, the question of imposition of penalty certainly does not arise, even though the service tax demand has not been challenged by the assessee. , therefore, set aside the penalties and allow the appeal. - S/44 OF 2008 - 1420 OF 2009 - Dated:- 9-10-2009 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT .....

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..... ent. The above decision is based upon the CBEC Circular F.No. 11/1/2002-TRU, dated 1-8-2002. 3. When the activity of the appellant itself does not attract service tax, the question of imposition of penalty certainly does not arise, even though the service tax demand has not been challenged by the assessee. I, therefore, set aside the penalties and allow the appeal. - - TaxTMI - TMITax - Se .....

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