2008 (10) TMI 71

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....  (Final Order No. 1179/2008 dt. 3.10.2008 certified on 24.10.2008 in Appeal No. ST/346/2007) Shri Rajesh Kumar, CA for the appellants. Mrs. Joy Kumari Chander, JCDR for the respondent. [Order per T.K. Jayaraman Member (Technical)] - This appeal is filed against impugned Order-in-Revision No. 60/2007 dated 24.5.2007 passed by the Commissioner of Service Tax, Bangalore enhancing the....

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....he said order of the Assistant Commissioner was taken up by the Commissioner in exercise of the powers of revision conferred on him in terms of Section 84 of the Finance Act, 1994. After the revisionary proceedings, he set aside the order passed by the Assistant Commissioner, with regard to the waiver of penalty under Section 76 and 77 of the Finance Act. He held that the appellant is liable for i....

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.... of the case and stated that this issue is squarely covered by the decision of this Tribunal in the case of M/s. Majestic Mobikes Pvt. Ltd. & Others Vs. CST vide Final Order No. 652-672/2008 dated 30.5.2008. Further, he relied on the decision of this Bench's Final Order No. 1021/2007 dated 3.9.2007 on the same issue in the case of CCE, Bangalore Vs. M/s. Prompt & Smart Security [reported in 2008 (....