2010 (9) TMI 788

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....ER 1. Heard both sides on the stay petition for a while. The dispute is in narrow compass and the matter is before the Tribunal for the second time and therefore, pre-deposit is waived and the appeal itself is being taken up for final disposal. 2. The appellant was engaged in rendering the services falling under the category of Architect services. The dispute relates to the period March, 199....

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.... 3. Commissioner took up the order on revision and enhanced the penalty imposed under section 76 from Rs. 100/- to Rs. 74,530/-. 4. Learned Advocate taking through the order of the Commissioner, submits that in view of the stay order granted by the Hon'ble High Court of Madras in the case of Indian Institute of Architects v. Union of India [2007] 6 STT 112 they were under the bona fide impre....