2012 (9) TMI 490

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..... re-deposit of Service Tax of Rs.1,47,94,114/-, interest thereof and penalties under Section 77 and 78 of Finance Act, 1994.   2. The above said penalties have been confirmed by the adjudicating authority on the ground that the appellant has provided Clearing & Forwarding Agent services for the period 01.04.2009 to 31.03.2010.   3. After hearing both sides for some time on the Stay Peti .....

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..... Since the issue involved in this case and in appellant s own case in our order dt.15.12.2011 being the same and is held in favour of the appellant, we find that the impugned order is unsustainable and liable to be set aside.   5. Accordingly, the impugned order is set aside and the appeal is allowed.   (Dictated & Pronounced in Court)  
Case laws, Decisions, Judgements, Order .....

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