2017 (5) TMI 765

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.... M.V. Ravindran] This appeal is filed by the Revenue against the Order-in-Appeal No. 136/2013 (H-II) ST dated 23.10.2013. 2. None appeared on behalf of the respondent despite notice. Since the matter lies in a narrow compass I take up the appeal for disposal in the absence of any representation from the respondent assessee. 3. Heard the Ld. DR and perused the records. 4. On perusal of ....

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....on 76 the First Appellate Authority invoked the provisions of Section 80 of the Finance Act, 1994 Aggrieved by setting aside the penalties under Section 76 Revenue has preferred this appeal. 5. In the grounds of appeal, Revenue has stated that the First Appellate Authority failed to appreciate that the demand of the service tax in the instant case were under periodical show cause notice; and al....