2014 (4) TMI 62

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..... refore, I do not find any infirmity in the impugned order - Decided against Revenue. - Appeal No.ST/510/10 - Final Order No. A/15/2014-WZB/C-IV(SMB) - Dated:- 30-12-2013 - Mr. Ashok Jindal, J. For the Appellant : Shri D D Joshi, (AR) For the Respondent : Shri S B Awate, Consultant JUDGEMENT Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein the Co .....

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..... sioner (Appeals). Aggrieved by the said order, revenue is in appeal. 3. It is the contention of the ld. AR that as the respondent has not paid service tax due therefore mandatory penalty under Section 78 is imposable on them as per the decision of the Hon'ble Apex Court. Therefore impugned order qua dropping the penalty is to be set aside. 4. On the other hand, the ld. Consultant appeari .....

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