2005 (8) TMI 690

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..... MENT PER : SHRI M P BOHRA : The present three appeals are arising out of the same impugned order. So, they are being disposed of by a common order. 2. Heard Shri K K Sanyal, ld. JDR for the Appellants-Revenue and Shri M Sharma, ld. Consultant for the respondents. 3. Shri Sanyal submits that the decision of the Commissioner (Appeals) is based on the judgments rendered by the CESTAT/CEGAT under .....

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..... refore, submits that the penalty is not imposable He, therefore, submits that the appeal may kindly be dismissed. 5. Heard both sides. The respondents have deposited the entire Service Tax and interest before issuance of show-cause notice and before adjudication. The instant case is similar to the case of Top Detective and Security Services Pvt. Ltd. referred to above. The Ld. Member (Technical) .....

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..... esulted in delayed payment of Service tax. The present case is squarely covered by the case of Top Detective and Security Services Pvt. Ltd. referred to above. I do not find any infirmity in the order of the Commissioner (Appeals). The appeals filed by the Revenue have no force. Consequently, these are dismissed. All the appeals are disposed of in the above terms.
Case laws, Decisions, Judgeme .....

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