2010 (3) TMI 126

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....TAT (Procedure) Rules, 1982?    2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?   3. Whether their Lordships wish to see the fair copy of the order?          4. Whether order is to be circulated to the Departmental authorities? ....

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....4. The service tax demand was confirmed and penalties were imposed on the ground that during the period October, 2000 to September, 2005, the respondent was providing the taxable service to various clients without obtaining registration and without payment of service tax and without observing other formalities. On appeal, the Commissioner (Appeals) vide impugned Order-in-Appeal dated 6.2.2009, whi....

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....t's judgment in case of Asst. Commissioner of Central Excise vs. Krishna Poduval, reported in 2006 (1) STR 185 (Ker.) 4. I have carefully considered the submissions from learned D.R. and perused the record. The only issue involved in this case is, as to whether during the period in dispute, penalties could be imposed on an assessee under Section 76 & 78 at the same time. Since this issue stands....