2008 (10) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....certified on 29.10.2008 in Appeal No. ST/280/2008 Shri V. Poorna Chandra Rao, SDR for Appellant Shri R. Murlidhar, Adv. for Respondents Per T.K. Jayaraman: Revenue has filed this appeal against Order-in-Appeal No. 2/2008 (H-I) ST dated 26.3.2008 passed by the Commissioner of Customs Central Excise and Service Tax (Appeals-I & III), Hyderabad. 2. Shri V. Poorna Chandra Rao, learned SDR ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 75% from the value of the Service Tax was denied. The differential Service Tax was confirmed and penalties were also imposed under various sections of the Finance Act, 1994. Appellants approached the Commissioner (A). The Commissioner (A) after examining the various legal position and also taking into account the declarations submitted by the respondents before him dropped the proceedings and all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Spinners Pvt. Ltd. Vs. CCE, Salem 2008 (10) STR 7 (Tri.-Chennai) deals with similar situation. In the said case, the Tribunal held that the appellants would be entitled for abatement of 75%, as they had produced the certificate from the service provider. 5.2 As regards the lmposition of penalty, the learned advocate stated that there was no mala fide on the part of the respondent and impositio....