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2014 (12) TMI 874

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....- 15-9-2014<br>Appeal No. ST/87398, 87399, 87401, 87402/13 - Mum - -<br>Service Tax<br>Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri Prasad Paranjape, Adv For the Respondent : Shri B. S.....

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....id provisions came into force with effect from 10.05.2013, therefore, personal penalty is not imposable. To support this, he relied on the decision ofDiwan Rahul Nanda 2013 (29) STR 544. Therefore, it....