2010 (3) TMI 335

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..... the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the legality and correctness of the order passed by the Customs Excise and Service Tax Appellate Tribunal, Bangalore in STA 17/04, in Final Order No. 126/2005 dated. 20-1-2005 [2006 (3) S.T.R. 561 (Tribunal) = 2005 (180) E.L.T. 448 (Tribuna .....

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..... se, Bangalore, passed an order in Original No. 28/2003 directing the respondent-assessee to pay the tax and also the penalty. Against which the respondent-assessee filed an appeal before the Commissioner of Central Excise (Appeals) in Order-in-Appeal No. 214/2003, where the Commissioner confirmed the order of levying of service tax on the respondent in regard to service rendered by Del Credere Age .....

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