2011 (9) TMI 690

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : N. Kumar, J.]. - The Revenue has preferred this appeal challenging the order passed by the Tribunal [2008 (12) S.T.R. 765 (Tribunal)] which has set aside the imposition of penalty in a suo-motu proceedings by the Commissioner. 2. The Asst. Commissioner, after due consideration of the grounds urged, held, no penalty is leviable for the reason that the service tax has been paid under A....