2011 (6) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ices. During 1.4.2000 to 31.3.2003, the respondent had not paid service tax on re-imbursement of expenses received by them. On this ground, the proceedings were initiated which resulted in imposition of penalty by the adjudicating authority under Sections 76 & 78 of the Finance Act, 1994 (the Act). On appeal filed by the assessee, the Commissioner (Appeals) reduced the penalty to Rs. 20,000/-. Hen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to consider the appeal filed by the Revenue assuming as there is no appeal filed by the party. Further it is also noticed from Para 12 of the Order-in-Appeal that the respondent had not challenged the liability of service tax on re-imbursement charges but only challenged the penalty and interest before the Commissioner (Appeals). 4. I have considered the submissions made by both sides. As subm....