2011 (5) TMI 426

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....Panda In this appeal, the appellant is not pressing for service tax demand imposed. Accordingly, the Revision Order to that extent is confirmed. 2. So far as levy of penalty is concerned, Shri Batra argues that penalty cannot be imposed automatically until and unless the ingredients of the penalty provision of section 78 is satisfied. Reading of the entire Revision Order, nowhere throws ligh....