2010 (8) TMI 192

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..... B.P. Pareira, JDR, for the Appellant. Dr. D.M. Mishra, Advocate, for the Respondent. [Order]. - Heard both sides. 2. Revenue has filed this appeal against the dropping of penalty under Section 76 of the Finance Act, 1994. 3. The lower appellate authority confirm the service tax demand along with interest and the penalty under Section 78 of the Finance Act, but dropped the penalty un .....

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..... erable, as it is a fact that the respondents are providing the service since 1998 as per their Income Tax record but these facts have been suppressed by the respondents while applying for service tax registration showing that the respondent is providing service since 2002. 5. From the above discussion, I do agree with the observations made by the learned Commissioner (Appeals) in the impugne .....

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