2010 (4) TMI 546

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Alok Kothari for the Respondent. ORDER 1. This is an appeal by the Department against the order of the Commissioner (Appeals) No. 26(GRM)ST/JPR-I/2007, dated 25-1-2007. 2. Heard both sides. 3. The respondent was registered as an assessee for rendering 'commercial training and coaching services'. It was found that they have not paid service tax till 25-1-2006, when the investig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (Appeals) and submits that mere paying Service Tax before issue of show-cause notice does not give relief from imposition of penalty as decided by Hon'ble High Court of Punjab and Haryana in the case of CCE v.  Machino Montell (I) Ltd. 2006 (202) ELT 398. 5. Learned Chartered Accountant submits that respondent deserves the benefit of provisions of section 80 of Finance Act an....