2011 (2) TMI 715

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....shok Jindal:   Revenue is in appeal against dropping of penalty by the lower appellate authority against the respondents. The short issue involved in this case relates to the demand confirmed against the respondents for the reasons that they were liable to pay service tax on G.T.A. only by cash or from PLA and not from Cenvat credit account for the period from April, 2006 to September, 2006.....

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....nalty is leviable on the respondents.   4. Heard and considered.   5. We have gone through the submissions made by both sides and found that there was no liability to pay service tax from PLA or cash on the respondents during the relevant period. This matter has been decided in a few cases including:   (i) CCE Chandigarh vs. Nahar Industrial Enterprises Ltd reported in 2011(104) ....