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2015 (11) TMI 1490 - AT - Service TaxImposition of penalty - Held that:- The basic contention of the Appellants is that Commissioner (Appeals) has not appreciated the facts and circumstances of the case and has not applied his mind and has issued a non-speaking order and the penalty imposed on the Appellants is unjustified and unsustainable. - a perusal of the OIA reveals that the commissioner (Appeals) has examined the circumstances of the case and has taken a conscious decision to uphold the penalty imposed by the Adjudicating Authority on well reasoned grounds - no reason to interfere with the OIA - Decided against assessee.
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