2013 (3) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r is approved. Cum-tax benefit claimed by assessee - Held that:- This point does not need further consideration at this stage for no evidence led to show that the gross value was inclusive of service tax. So far as the taxability is concerned that was not before Commissioner (Appeals), thus such issue not been raised nor decided no pleading at this stage is entertainable in second appeal. Cross .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sal, the stay application does not require further consideration, accordingly that is disposed. 2. So far as the appeal of the revenue is concerned, we do not approve simultaneous penalty to be ordered under sections 76 and 78 of the aforesaid Act. Therefore, we agree with the ld. Commissioner (Appeals) to the extent of waiving the penalty under section 76 by him and his order is approved. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X