TMI Blog2008 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion that the impugned order had been passed by the Commissioner (Appeals) after he had already relinquished the charge, is acceptable - remand the matter to the Commissioner (Appeals) - ST/250/2006 - 193/2008 - Dated:- 26-2-2008 - DR. S. L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) [Order Per Shri T. K. Jayaraman Member (T)]- This appeal is filed against the Order-in-Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 100 per day under Section 76 was imposed. Further, penalty of Rs. 500/- was imposed under Section 77. The appellant approached the Commissioner (Appeals). The Commissioner (Appeals) confirmed the findings of the lower authority. Hence, the appellant has come before this Tribunal for relief. 3. Shri. G.P. Sastry, learned Advocate, appeared on behalf of the appellant and Ms. Sudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. Dr. H.B. Pradhan was not Commissioner (Appeals) at Visakhapatnam as a new officer by name P. Nageswar Rao, assumed charge at Visakhapatnam. 5. The learned Departmental Representative reiterated the impugned order. On going through the records, the appellants did not contend before the lower authorities that they would not be liable to service tax under the category of "Courier Agency". T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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