2018 (5) TMI 881

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.... Shri H. Y. Raju, Advocate, M.S. Srinivasa - For the Respondent ORDER Per:  S.S. GARG The present appeal has been filed by the Revenue against the Review Adjudication order dt. 24/07/2007. 2.  Briefly the facts of the present case are that the respondents are registered with the Service Tax Department under the category of Cable Operator Services, advertisement / internet ....

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....me had not been availed/ utilized by them. The Assistant Commissioner also dropped the penalty under Section 76 of the Finance Act and revision show-cause notice dt. 29/05/2007 was issued to the respondent for demanding the tax which was dropped by the Assistant Commissioner and after considering the reply of the respondent, the Commissioner passed the order of the revision which is impugned by th....

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.... said order has already been considered by the Division Bench of the Tribunal which is reported in 2009(14) STR 360 (Tri. Bang.) in the appeal filed by the assessee. He also submitted that this Tribunal after considering all the facts and circumstances has allowed the appeal of the assessee with consequential relief and the revision order against which the Department is in appeal, now stands merge....