2013 (3) TMI 494

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..... with interest and imposed penalty on respondent. Commissioner (Appeals) , set aside the order passed. Aggrieved by this order revenue file an appeal to Tribunal. Held that:- Tribunal in the light of judgement passed by the tribunal in earlier case of Hindustan Zinc Ltd. vs. CCE, Jaipur, [2008 (6) TMI 6 - CESTAT NEW DELHI (LB)] held that there is no liability to service tax on the recipient wou .....

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..... 1/- on the assessee-respondent along with interest and imposed penalty. The Commissioner (Appeals), on appeal filed by the party, set aside the order of the original authority by relying on the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners' Association vs. Union of India reported in 2009 (090) RLT 739 (Bombay). 4. The department filed this appeal on the gro .....

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