2014 (12) TMI 1136

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....Appellant. Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER The appellant is a registered Mutually Aided Co-operative Society undertaking the work of operation & maintenance of 132 KV sub-stations for Transmission Corporation of Andhra Pradesh Ltd. since June, 2005. In the impugned order, penalty imposed under Section 78 of the Finance Act, 1994 on the appellant has been en....

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....icity upto 21-6-2010. From the Notification, it becomes quite clear that the service tax itself was not leviable if it was not levied during the relevant period. In this case, service tax has been levied and collected with interest and the question is only whether the appellant is required to pay revised penalty. Under the circumstances, I consider that in view of the Notification which exempts se....