TMI Blog2008 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... id before the issue of SCN - appellants placing reliance on the case of Majestic Mobikes (P.) Ltd. v. CST wherein the similar orders have been set aside – in view of this decision, penalty is set aside - ST/112 & 358 of 2008 - 1034 & 1035 of 2008 - Dated:- 25-8-2008 - DR. S. L. PEERAN, JUDICIAL MEMBER AND T. K. JAYARAMAN, TECHNICAL MEMBER P. S. Sreedhar Murthy, Prasad Biddappa and Girish R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the penalties levied have been found not leviable for the reasons stated in the cited order. The learned Counsel submits that the appellant has paid the service tax before the issue of show-cause notice and therefore, the ratio of the cited judgment is applicable to the facts of the case. 2. Heard the learned Jt. CDR who re-iterates the findings of the Commissioner in the Review Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the ration of the Final Order cited supra applies to the facts of the case. As the service tax has been paid before the issue of show-cause notice, the levy of penalty is not justified. The impugned is set aside and the appeal is allowed with consequential relief if any. Service Tax Appeal No. 112 of 2008 4. In the case of M/s. IMRB International, the Original authority imposed penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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