2014 (1) TMI 1609

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.... JUDGEMENT Per: S S Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of penalties. The duty along with interest has already been paid prior to issuance of show cause notice when it was pointed out by the Audit party. The applicants are not challenging the demand of service tax and interest. The applicants are only challenging the imposition of pen....

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....bmit that when service tax has been paid along with interest, when the Revenue pointed out the same, the imposition of penalties is not sustainable. 5. The contention is that this view was followed by the Tribunal in the case of Tejas Agency vs. CCE . 6. The Revenue relied upon the findings of the lower authority and submitted that as the appellants had not disclosed to the Revenue that they....