2010 (4) TMI 120

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....Gaule, Member (Technical) ORAL ORDER NO._____ dated______ PER S.K. GAULE; Revenue is in appeal against Order-in-Appeal No.112/CE/Ldh/09 dated 16.6.2009 passed by the Commissioner (Appeals), Chandigarh wherein the learned Commissioner (Appeals) has reduced the penalty imposed on the respondents from double the amount to equal the amount of service tax involved in this case. 2. The respo....

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.... the value of taxable service and both the adjudicating authorities have given concurrent findings so far as confirmation of demand of service tax is concerned. However, the lower adjudicating authority had imposed penalty of Rs. 71,400/-, double the amount of service tax i.e. 35,700/-. The Commissioner (Appeals) has reduced the penalty to Rs. 35,700/- equal to the amount of service tax on the gro....