2011 (1) TMI 720

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....Order / Decisions)<br>Dated:- 17-1-2011<br>1685/2010 - 20/2011<br>Service Tax<br>R M S Khandeparkar, Rakesh Kumar, JJ. For Appellant: Shri Niranjan Babu, SDR Per: R M S Khandeparkar: Vide the....

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....ection and Certification' services as also the interest payable on those amounts. The Commissioner (Appeals), however, has set aside the penalty levied under Section 78 of the Finance Act, 1994. The c....