2010 (4) TMI 398

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....RESENTED BY: Shri Dan Singh, Clerk, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - The appellant came against the review order levying penalty under Sections 76 and 78 of the Finance Act, 1994. Penalty under Section 76 was imposed at the rate of Rs. 100/- per day from the date of default of service tax subject to limit of service tax levied....

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....Narasimhan mentioned in the morning that appeal is only against penalty. He is absent in the afternoon when the matter was called. The Tribunal was of the opinion that the interpretation of law being involved, there should not be penalty on the assessee. Also we notice from the adjudication order that there was no suppression of fact. The Revision order has not brought out about the conduct of the....