2020 (4) TMI 603

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..... RS' CO-OPERATIVE SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, ALLAHABAD [ 2014 (4) TMI 407 - ALLAHABAD HIGH COURT] ; and COMMISSIONER OF SERVICE TAX VERSUS M/S MOTOR WORLD OTHERS [ 2012 (6) TMI 69 - KARNATAKA HIGH COURT] , while upholding the demand and interest, set aside the order passed by the 1st respondent with regard to penalty imposed under Sections 70, 77 an .....

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..... n, the learned counsel for the petitioner submitted that prior to the filing of this writ petition, the petitioner has filed an appeal against the order-in-original dated 26.12.2011 passed by the 1st respondent and by order dated 09.02.2016 in Order-in-appeal No.81 / 2016 (STA-I), the Appellate Authority viz., the Commissioner of Service Tax (Appeals-1), Chennai disposed of the said appeal, by uph .....

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..... ndered in Atul Ltd. v. CCE, Daman [2009 (246) ELT.744 (TRI-AHMD.)]; Indian Coffee Workers' Co-op Society Limited v. CCE ST, Allahabad [2014 (34) STR. 546 (All.)]; and CST, Bangalore v. Motor World [2012 (27) STR.225 (Kar.)] , while upholding the demand and interest, set aside the order passed by the 1st respondent with regard to penalty imposed under Sections 70, 77 and 78 of the Act. Pu .....

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