2015 (1) TMI 996

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..... , while confirming the demand on account of Service Tax, reduced the quantum of penalty vide order dated 23 October 2008. The Commissioner (Appeals) held as follows : "However, regarding imposition of penalty by the adjudication authority, I find the matter involves the interpretation of law as demand is related to the initial period when the said services were brought into Service Tax net. In fa .....

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..... under Section 76 to Rs. 100/- per day, which adequately meets the ends of justice." 2. The Customs, Excise & Service Tax Appellate Tribunal has dismissed the appeal filed by the Revenue. The Tribunal, in our view has rightly not inter­fered with the possible view which was taken by the Commissioner (Appeals). There is no perversity in the approach of the Tribunal or, for that matter, in .....

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