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TMI Blog2010 (6) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... e applied is 12 per cent as is in force during 2006-07. difference amount with interest paid by assessee. Now the assesese made the appeal for the waiver of penalty which was rejected by Commissioner (Appeals). Held that - in the light of the decision of Reliance Industries Ltd. v. CCE 2008 -TMI - 4007 - CESTAT, AHMEDABAD, matter was remanded to Commissioner (Appeals). - ST/129 OF 2010 - A/849 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of penalty amount. Learned advocate submits that in terms of Tribunal's order in case of Reliance Industries Ltd. v. CCE [2008] 15 STT 29 (Ahd. - CESTAT), rate of tax on the date of rendering service is applicable as against the rate of tax applicable on the date of payment of tax. However, learned advocate submits that there is no dispute about the payment of differential service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh consideration, in the light of the law declared in the case of Reliance Industries Ltd. (supra) without insisting for any pre-deposit. 5. Stay petition as also appeal gets disposed of in above manner. http://www.taxmanagementindia.com/visitor/detail_case_laws.asp?ID=78640 - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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