2015 (7) TMI 141

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....(AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PIII/VM/133/2010 dated 15.06.2010. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding the discharge of service tax liability on the services rendered under the category of Technical know-how as defined under Section 65(105) of the Finance Act, 1994. The period ....

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....osed penalty on the appellant under Section 78 of the Finance Act, 1994. The said penalty has also been upheld by the first appellate authority. 5. We find that there is no dispute as to the fact that the appellant has discharged the service tax liability and the interest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by ....