2005 (2) TMI 3

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....Heard both sides. Common issue is involved in these appeals, therefore, they are being taken up together. 2. Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that question of penalty and interest will arise only if service tax is not paid within six months from 13-5-03 from the date of revalidatio....