2012 (5) TMI 377

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....pellant. ORDER Akil Kureshi, J. - Revenue is in appeal against the judgment of the CESTAT dated 7-5-2010 [2010] (19) S.T.R. 270 (Tri. - Ahd.)] raising following questions for our consideration : "(A)  Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in setting aside penalty under section 76 of the Finance Act, 1994 imposed upo....

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....ax. From the record we find that the amount involved is not very large. The Tribunal deleted the penalty. In the impugned order, the Tribunal observed that on the staff salary and other infrastructural expenses, no service tax is required to be paid. However, the assessee did not question such service tax collected and paid the same. Service tax was thus confirmed as admitted. However, penalty was....