2006 (5) TMI 451

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..... vice tax has been paid along with the interest much before the issue of the show-cause notice. He submits that the appeal has been filed only for setting aside the penalty amount. He submits that he is not contesting the service tax and the interest. He submits that he relies on the larger Bench decision in the case of Commissioner of Central Excise v. Machino Montell (I.) Ltd. reported in [2004] .....

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..... ion in the case of Commissioner of Central Excise v. Machino Montell (I.) Ltd. and the Karnataka High Court's decision in the case of Commissioner of Central Excise v. Shree Krishna Pipe Industries, I set aside the penalty and allow the appeal filed by the appellant. The service tax and the interest are not contested. As such, the same are confirmed.
Case laws, Decisions, Judgements, Order .....

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