2007 (12) TMI 108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alty imposed by the adjudicating authority has not exceeded the service tax payable by the respondents - impugned order is set aside by restoring penalty to the level imposed by the adjudicating authority and allow the revenue’s appeal - ST/446-447/2007-SMB - 80-81/2008-SM(BR)(PB), - Dated:- 20-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order] -1. I have heard the learned DR and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05 (188) E.L.T. 445. 2. Following the ratio of the above decision, and noting that the penalty imposed by the adjudicating authority has not exceeded the service tax payable by the respondents, I set aside the impugned order by restoring penalty to the level imposed by the adjudicating authority in both the cases and allow the appeals. (Dictated and pronounced in the open Court) - - TaxTM .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X