2011 (9) TMI 1120

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.... Prayer in the application filed by the Revenue is to condone the delay of 8 days in filing the present appeal. The said delay is attributable to administrative reasons. 2. Keeping in view that the delay is only of 8 days, we condone the delay and allow the COD application. 3. As the short issue is involved, we proceed to decide the appeal itself. Accordingly, we heard learned SDR. 4. We ....

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....ing the same service twice and also taking note of the circular cited the appellants and the decision of Hon'ble Apex Court as well as different benches of Tribunal which are squarely applicable to the facts of the case I find that asking for payment of Service Tax under these circumstances would amount to taxing the same service again which is not permissible in the eyes of law. Accordingly t....

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....e is not left with any other alternative inasmuch as the Commissioner (Appeals) has already set aside the demands and penalties. 6. We find some force in the above arguments of the learned SDR. We find that Commissioner (Appeals) by accepting the respondents contention, has set aside the demand and penalties, subject to verification, inasmuch as the Commissioner (Appeals) has no powers of reman....