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2016 (11) TMI 935 - CESTAT MUMBAI

2016 (11) TMI 935 - CESTAT MUMBAI - TMI - Revision - Section 84 of the Finance Act, 1994 - SSP - Held that: - I find that once the Commissioner has passed the revision order, the order of the adjudicating authority does not exist. Now as per the submission of the Ld. Counsel, I find that the appellant is a small scale service provider. They have paid the service tax along with the interest before the issuance of show cause notice and also filed the necessary returns of the transaction of service .....

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/16/SMB - Dated:- 22-3-2016 - Shri Ramesh Nair, Member (Judicial) Ms. Vijaya P. Birmohe, Advocate for Appellant Shri Sanjeev Nair, Examiner Officer (A.R) for respondent Order This appeal is directed against Order-in-Revision No. 82/NSK/06 dt. 24.7.2006 passed by Commissioner of Central Excise, Nashik under the revision provision of Section 84 of the Finance Act, 1994 wherein the Ld. Commissioner has enhanced the penalty imposed by the original adjudicating authority. 2. At the outset, Ms. Vijay .....

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t contesting the same. She submits that the transaction of the service and receipt thereof have been recorded in their books of accounts. Therefore, there is no intention of evasion of service tax. In this fact the appellant is entitled for waiver of penalty imposed under Section 76 in terms of Section 80 of the Finance Act, 1994. In support of her submission she placed reliance on the following judgments: (i) Commissioner C.Ex. & Customs, Nashik Vs. Vinay Bele & Associates 2008 (9) S.T. .....

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