2009 (9) TMI 730 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT BANGALORE allowed the appeal, waiving the demand of differential tax and penalties imposed on the appellants by the Commissioner in the Order-in-Revision. The Tribunal found that the Commissioner did not justify denying the benefit of cum-tax value to the appellants and imposing penalties under Sections 77 & 78 of the Act. The stay application was allowed pending decision in the appeal.