COMMISSIONER OF CENTRAL EXCISE, DAMAN Vs. SIDDHI TRAVELS

JUDGEMENT

(1.) BEING aggrieved with that part of the order of Commissioner (Appeals), vide which he has reduced the penalty from Rs. 34,000/ - to Rs. 5,000/ - by observing that the entire service tax was deposited by the respondent before adjudication, Revenue has filed the present appeal.

(2.) WE find that the dispute is as regards payment of service tax in respect of services of rent -a -cab to BSNL. During the relevant time, there was confusion as regards scope of various services and as soon as the appellants were directed to deposit the amount, they did so. We find no justification for enhancing the penalty as prayed for by Revenue.

(3.) ACCORDINGLY , appeal filed by Revenue is rejected.