2015 (9) TMI 584

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..... t be included for claiming abatement under Notification No.15/2004-ST. In the wake of the said judgement, even the impugned demands would not be sustainable and consequently the question of penalty would be preposterous. Accordingly, notwithstanding the absence of the appellant, we are of the view that the penalties are not sustainable - Decided in favour of assessee. - Appeal No.ST/911-914/2009- .....

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..... No. 15/2004-ST dated 10.9.2004 and as a consequence confirmed the demands of service tax alongwith interest and penalty (under section 78 of Finance Act, 1994). The primary adjudicating authority duly appropriated the amounts of impugned demands and interest deposited by the appellant. The appellant has contended in its appeal that while it had paid the service tax and interest, it was contesting .....

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