2008 (11) TMI 25

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..... l authority to consider the applicability of the Notification & work out the demand of duty accordingly - considering that the dispute has been lingering and that a Section 11C Notification has been issued, this is not a fit case for imposition of penalty - 373 of 2007 - ST/365/2008(PB) - Dated:- 21-11-2008 - Mr. M. Veeraiyan, Member (Technical) and P.K. Das, Member (judicial) Shri Alok Ko .....

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..... n the said category and the Central Govt. has issued a Section 11C Notification No.15/2007-Service Tax dated 4.4.2007 granting partial exemption to the said services in view of prevalent practice. He submits that they are eligible for the exemption under the Notification No.15/07 referred above. 4. Learned DR submits that the Commissioner (Appeals) passed an order prior to receipt of this Noti .....

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