2015 (1) TMI 1048

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....arance, for the Respondent. JUDGMENT The impugned order, dated 1-8-2008 passed in Final Order No. 825 of 2008 in Appeal No. S/87/2005/MAS by the CESTAT is being challenged in the present Civil Miscellaneous Appeal. 2. The respondent herein has been acting as travel agent and bound to pay Service Tax. Under the said circumstances from 1-4-1999 to 30-6-2004 the respondent is bound to p....

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....ng the present Civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration : - "Whether CESTAT is right in dismissing the Revenue's Appeal without addressing the question of interpretation of statute, but placing reliance on a case citation, which is open for challenge on interpretation of words & phrases, when conflicting decisions on the subject in....

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...., the orders passed by the Commissioner of Appeals and CESTAT are liable to be interfered with. 7. In support of the contention put forth on the side of the appellant, the decision reported in 2011 (22) S.T.R. 267 (Gujarat) (Commissioner v. Target Polymers Private Limited) is relied upon, wherein it has been clearly held that a penalty can be imposed under Section 78 of the Finance Act, 19....