2007 (4) TMI 699

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....t Order-in-appeal dated 28-4-2006 which set aside the penalty imposed on the respondents under section 76 of the Finance Act, 1994. 2. None appeared on behalf of the respondent nor there is any request for adjournment. Since the issue involved in this case is narrow compass, the appeal is taken up for disposal in the absence of the respondent. 3. Heard Ld. DR. It is the submission of the Ld.....

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....g findings : "I have carefully gone through the records of the case and the submissions, both written and oral, made by both sides. My observations are as under :-  (1)During the material time (September 99 to December 2003) service tax on Clearing & Forwarding service was payable by the service provider, i.e., the appellant. They did not pay the tax till the time the departmental offic....

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....appellant's liability starts) the service receiver was liable to pay service tax and that service tax relating to C & F service was paid before the issue of the SCN. Decision of Hon'ble CESTAT Mumbai in the case of CCE, Mumbai v. Top Detective & Security (P.) Ltd. [2004-TIOL-1064 CESTAT-Mum.] and the decisions relied upon by the appellant in para 3 above refer. It has also not been alleged that th....