2011 (6) TMI 705

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....lant. Shri Harish J, JDR, for the Respondent. ORDER Appellant is in appeal against imposition of penalty of Rs. 1,15,933/- in the revision order passed by the Commissioner. 2. Learned consultant submitted that in this case appellants were not aware of their liability to pay Service Tax in respect of maintenance work undertaken by them for Transmission Corporation of Andhra Pradesh....

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....lty by the original adjudicating authority. Learned consultant relied upon the decision of the Tribunal in the case of SMP Steel Corporation v. CCE, Madurai - 2011 (22) S.T.R. 56 (Tri.-Chennai) to support his contention that when the appeal was pending, Commissioner could not have commenced revision proceedings. He also relies upon the decision of the Hon'ble High Court of Rajasthan in the case of....