2007 (12) TMI 91

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..... the present order in revision - ST/408/2007-SM(BR) - 1830/2007-SM(BR)(PB), - Dated:- 18-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order].- 1. Demand of service tax of Rs.4,73,593/- was confirmed against the appellants herein that they were rendering services of consulting engineers and penalty of Rs.1000/- each under Sections 77 and 78 of the Finance Act, 1994, was imposed. Thi .....

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..... by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals)" by holding that the issue was no longer pending before the Commissioner (Appeals) but has already been decided by the Commissioner (Appeals) and Therefore, the revision was permissible. However, as rightly contended by the appellant that on .....

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