2008 (5) TMI 148

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.... / Decisions)<br>Dated:- 8-5-2008<br>ST/153/2008-SM - 337/2008-SM(BR)(PB), <br>Service Tax<br>Shri P.K. Das, Member (J) None, for the Appellant. Shri S. Gautam, DR, for the Respondent. [Order....

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....e to them. It appears from the record that the same Commissioner (Appeals) on identical situation vide Order-in-Appeal No. 51/ST/Alld/07 dated 26-9-07 set aside the penalty as the assessee had no mala....