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2007 (8) TMI 92

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..... osed on appellant set aside - ST/316/2007 - 989/2007 - Dated:- 17-8-2007 - [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the Review Adjudication Order No. 28/2006 dated 1-8-2006 by which the Commissioner has set aside the Assistant Commissioner's order waiving the levy of penalties. 2. The Commissioner in his order has imposed penalty of Rs. 100/- for every day during w .....

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..... er of Central Excise, Chennai [2006 (3) S.T.R. 706 = 2005 (188) E.L.T. 445 (Tri. - Chennai)] which has already been noted in the Stay Order is applicable to the facts of this case. The learned Chartered Accountant reiterates his argument that the citation referred to by the learned DR is Single Member Bench's order which is not applicable to the facts of the case. He submits that the decision of .....

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..... learned Chartered Accountant in the case of Commissioner of Central Excise, Bhubaneswar v. Tyazhpromexport (supra) is identical to the facts of the case herein. In that case, the Foreign based Company had provided the service to Rourkela Steel Plant who were required to pay the service tax. In the present case, the appellant, a Foreign based Company had provided the service of Consulti .....

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