2009 (5) TMI 514

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..... ry facet and further regard being had to the circular issued by Central Board of Excise and Customs, the impugned activity is not liable to service tax. - ST/512/2006, 98-100/2007 and 214-215 & 175-176/2007 - ST/182-189/2009(PB) and 175-176/2007 - Dated:- 14-5-2009 - D.N. Panda, Judicial Member and Rakesh Kumar, Technical Member Represented by Mr. S.K. Pahwa, Adv. for the Appellant Represe .....

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..... liable to service tax. 2. In Appeal Case Nos. 175-176/2007, Revenue has come with the prayer that setting aside of penalty by the learned Appellate Authority was not proper. To this argument, learned Counsel Shri Pahwa submits that once activity is not liable to tax, levy of penalty is uncalled for following the ratio laid down by the Hon'ble High Court of Madhya Pradesh in the aforesaid case. .....

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