2021 (8) TMI 1302

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....304 OF 2017 - FINAL ORDER NO. 60913/2021<br>Service Tax<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For the Appellant: Mr. S.S. Dabas, Advocat....

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....ore, no penalty is imposable on the appellant. 3. On the other hand, the ld. AR opposes the contention of the ld. Counsel and submits that as the appellant has never opted for the scheme, therefore, ....