2014 (10) TMI 520

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....After dispensing with the condition of pre-deposit of duty of Rs. 3,11,238/- and penalty of identical amount, we proceed to decide the appeal itself inasmuch as we find that the submissions raised by the appellant have not been taken note of by the original adjudicating authority. 2. The appellant is a registered Service Tax provider under the category of Mandap Keeper and was filing the quarterl....

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....mmissioner did not take the said plea of the appellant into consideration and by simply observing that they have paid less duty confirmed the same along with imposition of penalty and confirmation of interest. 6. The Commissioner (Appeals) taking into consideration the above plea of the appellant observed that notification no.12/2001-ST dated 20.12.2001 was available only upto 31.3.2002 whereas t....