2011 (2) TMI 715

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x prior to 1.3.2008 from their PLA or cash but they have paid - Hence, when there is no liability penalty is not imposable . - ST/185 of 2008 - - - Dated:- 15-2-2011 - Hon'ble Shri Ashok Jindal, Judicial Member; Hon'ble Shri Mathew John, Technical Member Present for the Appellant :Shri Fateh Singh, SDR Present for the Respondent :Shri Prem Ranjan, Advocate Per Ashok Jindal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iability and liability to pay such tax in cash or PLA they are liable to be penalised and the penalty imposed by the adjudicating authority is to be confirmed. 3. On the other hand, learned Advocate for the respondents submitted that although they were not liable to pay service tax prior to 1.3.2008 from their PLA or cash but they have paid. Therefore, in that event no penalty is leviable on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X