2007 (12) TMI 91

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....in that they were rendering services of consulting engineers and penalty of Rs.1000/- each under Sections 77 and 78 of the Finance Act, 1994, was imposed.  This order was challenged by the assessees before the Commissioner (Appeals) who vide his order dated 28.9.2005 rejected the appeal holding that, both service tax demands had been rightly confirmed and that penalty had been rightly imposed....

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....ommissioner (Appeals) but has already been decided by the Commissioner (Appeals) and Therefore, the revision was permissible.  However, as rightly contended by the appellant that once the order of the Assistant Commissioner, which has been revised, no longer existed but had merged with the order of the Commissioner (Appeals), it was not permissible in law for the Commissioner to pass the pres....