2015 (10) TMI 1055

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..... d; Penalty under Section 77 cannot be imposed – Appeal of Revenue dismissed and decided in favour of the Appellant. - Appeal No. ST/41393/2014 - Final Order No. 41309 / 2015 - Dated:- 30-9-2015 - Shri D.N. Panda, Judicial Member Shri L. Paneerselvam, AC (AR) : for the Petitioner Smt. T. Mary : For the Respondent ORDER: Revenue has come in appeal with the precise submission .....

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..... d adjudicating authority passed a very elaborate order levying service tax amount of ₹ 27,368/- which was also discharged by the respondent so also interest of ₹ 14,038/- paid thereon. When penalty of ₹ 27,368/- was imposed the adjudication authority granted concessional penalty to the extent of 25% of the service tax demand. That was also discharged by the respondent. 4. Reve .....

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