TMI Blog2006 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... und that interpretation of law is in question - Appeal No. ST/222/2005-NB(SM) - Final Order No. 459/2006-NB(SM)-BR - Dated:- 22-2-2006 - This appeal is directed against Order-in-Appeal dated 23.9.2005 wherein the Commissioner (Appeals) allowed the appeal of the respondents against imposition of penalty. 2. The relevant facts that arise for consideration arc that the respondents ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the interest leviable on such service tax confirmed is correct but set aside the penalty imposed on the respondents. Hence, this appeal by the department against the portion in which the Commissioner (Appeals) has set aside the penalty on the respondents. 3. None appeared for the respondents despite notice. Heard learned D.R. and perused the records. It is contention of the learned D.R. that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f interpretation in respect of word "Commercial Concern". The Commissioner (Appeals) has set aside the penalty on the ground that there could be two ways of interpretation of the word "Commercial Concern" and in this case the respondents are registered as cooperative society for the welfare of the Ex-service men that could, possibly, interpreted that they are covered under the security agency, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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