2011 (6) TMI 705

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..... ppeal against imposition of penalty of ₹ 1,15,933/- in the revision order passed by the Commissioner. 2. Learned consultant submitted that in this case appellants were not aware of their liability to pay Service Tax in respect of maintenance work undertaken by them for Transmission Corporation of Andhra Pradesh Ltd. As soon as they were informed by the department in February 2008 that the .....

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..... decision of the Tribunal in the case of SMP Steel Corporation v. CCE, Madurai - 2011 (22) S.T.R. 56 (Tri.-Chennai) to support his contention that when the appeal was pending, Commissioner could not have commenced revision proceedings. He also relies upon the decision of the Hon ble High Court of Rajasthan in the case of UOI v. Inani Carriers - 2009 (13) S.T.R. 230 (Raj.). Further, he also submitte .....

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..... ll get an opportunity to explain why this notification could not be applied. In the meanwhile, taking note of the fact that relying on this notification, another assessee was granted unconditional stay and also decision of the Tribunal in the case of SMP Steel Corporation (supra) wherein a view was taken that revision proceedings cannot be started when an appeal is pending, pre-deposit of the amou .....

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