2010 (2) TMI 517

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....ran, Judicial Member - This appeal is directed against the Order-in-Original No. 02/2007-ST (Commr.), dated 26-2-2007 vide which the Adjudicating Authority has come to the conclusion that the appellants are liable to pay duty amount of Service Tax as adjudged by him and also liable to pay the interest and has made themselves liable for imposition of penalty. 2. Heard both sides and perused the re....

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....v. CCE [2008] 17 STT 311 (Bang. - CESTAT). It is also his submission that the Adjudicating Authority has not considered the various decisions cited by them and also the letters written by appellants' head office to various authorities regarding exemption from Service Tax on Village Panchayat Telephones. It is his submission that the Adjudicating Authority has also not considered the CBEC Circular....