2018 (3) TMI 857

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..... t.) AR, for Appellant Absent, for Respondent Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) held as under:- i. I therefore direct the adjudicating authority to decide the service tax liability of the appellant after considering the notification no. 15/2007 dated 04/04/2007, issued under section 11C of the C.Ex Act 1944 as direct .....

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..... . As the learned Commissioner (Appeals) remanded the matter back for quantification to the Adjudicating Authority, therefore, we keep open the issue of imposition of penalty under Section 76 of the Finance Act, 1994 before the Adjudicating Authority the impugned order uphold and, accordingly, modified. In these terms Revenue's appeal is disposed of.  (Dictated and pronounced in Court)
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