2010 (11) TMI 743

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..... ng such mitigating factor learned Commissioner (Appeals) waived the penalties imposed on the respondent under different provisions of the law. He had not found any mala fide on the part of the respondent. Under such circumstances levy of penalty is uncalled for, ground of mitigating factor and on the point of non-leviability the appeal of Revenue failed. - ST/690 of 2010-SM(Br) - 1248 of 2010-SM( .....

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..... d 4.10.2006. The authority intended the respondent to pay service tax under the category of Business Auxiliary Service provider. Section 65(19) of the Finance Act, 1994 brought production or processing of goods for and on behalf of client in terms of clause (v) of the said section for levy of service tax under the category of "Business Auxiliary Service". This was effective from 16.6.2005 being in .....

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