2007 (3) TMI 765

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l the three appeals are being disposed off by a common order as the issue involved is identical and all three arise from the same impugned order passed by Commissioner (Appeals). 2. After hearing both the sides duly represented by Shri Prakash Mehta, ld. advocate appearing for the appellant and Shri C. Lama ld. JDR, I find that the appellants are owner of photo lab and photo studio, which was mad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount imposed under section 78, the balance penalties imposed under the said section 76 should be set aside. I find that as contested by ld. advocate the dispute relates to the initial periods of the levy of service tax and there was confusion in the industry. By taking said factor and the fact that the duty stands deposited along with interest and the fact that 25 per cent of penalty has alread .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X