2018 (11) TMI 170

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....ber (Technical) Mr. A.V.L.N. Chary, A.R. for the Appellant. Ms Siri Reddy Adv for the Respondent. ORDER Per: M.V. Ravindran. This appeal is filed by the Revenue against order-in-appeal No. 03/2010(G) ST dated 15/02/2010. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue involved in this case is regarding the taxability of the am....

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.... service tax liability under reverse charge mechanism including educational cess, secondary and higher education cess and also upheld the demand for interest, however he set aside the penalties imposed by the adjudicating authority by invoking the provisions of Section 80 of the Finance Act 1994. Revenue is aggrieved by such an order and is before the Tribunal seeking to restore the penalties impo....