2010 (5) TMI 83

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....na Wadhwa: After hearing both sides duly represented by Shri N.K. Oza, learned advocate for the appellant and Shri S.K. Mall, learned SDR for the Revenue, I find that the lower authorities vide their impugned order had confirmed service tax of Rs.21,917/- on 'Mandap Keepers' services being provided by them. In addition, penalty of identical amount stand imposed in terms of Section 78 of the Fin....

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....by the service provider from their customers. 4. I find that the impugned order stand passed by the lower authorities in second round of litigation, when the appeal was earlier remanded for recalculation of service tax by collecting the amount of commission received from the decorators. No plea as regards imposition of penalty was raised before the Tribunal and dealt with. Learned SDR submits t....