2016 (4) TMI 198

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..... t by showing the payment of entire Service Tax liability by forged challans - Held that:- as the ratio in the case of Hemangi Enterprises vs. Commissioner of Central Excise, Pune I [2015 (10) TMI 1732 - CESTAT MUMBAI] covers the issue. By respectfully following the same, the penalties imposed on the appellant are set aside. - Decided in favour of appellant - Appeal No. ST/380/12-Mum - A/86101/16/ .....

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..... the Service Tax matter defrauded appellant by showing the payment of entire Service Tax liability by forged challans. We find that identical issue involving the very same consultant who had defrauded various other firms was before the Bench in the case of Hemangi Enterprises vs. Commissioner of Central Excise, Pune I - 2015-TIOL-2184-CESTAT-MUM wherein it was held that penalty imposed on the main .....

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