2010 (6) TMI 346

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..... lant.  [Order]. - In the two impugned orders, which are for the different period, the issue is same that benefit of credit of service tax paid on sales promotion has been disallowed and penalty has also been imposed. Department is in appeal against the reduction of penalty by the Commissioner and seeking enhancement of penalty to the extent of equal to duty. The assessee did not file any a .....

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..... romotion would also be eligible. As regards decision of the Larger Bench of the Tribunal in the case of ABB Limited, Revenue has filed appeal before Hon'ble High Court of Karnataka which is yet to be decided. In these circumstances, the department's appeal for enhancement of penalty cannot be sustained at all, since the very fact that matter was referred to Larger Bench as regards GTA service and .....

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