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2009 (9) TMI 259

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....t / Order / Decisions)<br>Dated:- 24-9-2009<br>ST/581/2009-SM(BR) ST/CO/198/2009 - 1278 OF 2009-SM(BR)<br>Service Tax<br>RAKESH KUMAR, TECHNICAL MEMBER Sansar Chand for the Appellant. ORDER 1....

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....78 cannot be imposed. I find that on this very issue, there is judgment of Hon'ble Kerala High Court in the case of Asstt. CCE v. Krishna Poduval [2006] 3 STT 96 which is in favour of the Department. ....