2011 (9) TMI 1120

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....evenue 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 find from the impugned order of Commissioner (A....

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.... 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 the demand of service tax and the associated penalties ....

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.... 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 remand the matter. As such, the appellate authority could not h....