2014 (7) TMI 120

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..... 010, ST/1085/2010, ST/833/2008, 835-837/2008, ST/14, 25, 423/2009, ST/206, 520/2010 - Final Order No. 50916-50942/2014
Service Tax
Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Bipin Garg, Advocate, Shri Atul Khullar, Advocate, Shri Sudhir Malhotra, Advocate, Shri Rakesh Chitkara, Advocate For the Respondent : Shri Amresh Jain, D.R. JUDGEMENT Per Justice G. Raghuram .....

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..... ppeals are preferred primarily against orders of appellate Commissioners deleting penalty imposed under Section 76 and on the ground penalties were imposed under Section 78, hence penalty under Section 76 could not be imposed. Service Tax Appeal No. 206/2010 is by the principal Indian agent M/s Western Union Network Ltd. 4. As all appeals involve identical issues of fact and law, these are dispos .....

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..... usiness model and activity of M/s Western Union Network Ltd. 7. Some of Revenue's appeals are also against orders of the appellate Commissioner allowing assessees appeals in toto and applying the provisions of the Export of Service Rules, 2005. 8. There is no dispute before us, that as a consequence of the ratio discernable from the judgement of the Larger Bench in Paul Merchant Ltd. principal a .....

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