2014 (2) TMI 1313

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..... is not sustainable, there cannot be a penalty imposed on the same matter - penalty set aside - appeal allowed - decided in favor of appellant. - ST/383/2009 - 40130/2014 - Dated:- 11-2-2014 - Mathew John (Technical Member) For the Appellant : V. S. Manoj, Advocate For the Respondent : M. Rammohan Rao, DC (AR) ORDER Mathew John (Technical Member) 1. The appellant is a man .....

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..... cise, confirming the tax demand but he did not impose any penalty. The adjudicating authority considered that the disputed service was newly brought into tax net and there was confusion about the scope of the relevant entry and hence waiving of penalty was justified. 2. Against the adjudication order, the appellant filed appeal with Commissioner (Appeals). The Commissioner (Appeals) vide OIA No .....

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..... ppeal. 4. Arguing for the appellant, Ld. Counsel submits that when the demand for tax itself is held to be not sustainable, there cannot be any question of imposing any penalty and therefore penalty imposed is not sustainable and it should be set aside. 5. Ld. AR for Revenue submits that the reason why Commissioner exercised power was that the adjudicating authority gave a finding that there .....

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