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2016 (3) TMI 1248

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....AT, CHENNAI - TMI<br>CESTAT, CHENNAI - AT<br>Dated:- 1-3-2016<br>ST/42571/2014, ST/42572/2014, ST/42573/2014 - 40385-40387/2016<br>Service Tax<br>D. N. Panda (Judicial Member) For the Appellant : Non....

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....nd that he did not find any malafide of the respective respondents and CBE & C guide lines do not intend to penalise public authorities. He also noted that no Government body would be making any fraud....