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2010 (6) TMI 273 - AT - Service TaxCharge of Service Tax - The appellants deposited the service tax to the department by adopting the rate of 10 per cent as was applicable during 2004-05. The lower authorities have, however, entertained a view that the rate of service tax required to be applied is 12 per cent as is in force during 2006-07. difference amount with interest paid by assessee. Now the assesese made the appeal for the waiver of penalty which was rejected by Commissioner (Appeals). Held that - in the light of the decision of Reliance Industries Ltd. v. CCE 2008 -TMI - 4007 - CESTAT, AHMEDABAD, matter was remanded to Commissioner (Appeals).
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