Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Eastern Power Distribution Company Of ... on 15 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20782 / 2014 Appeal(s) Involved: ST/1814/2010-DB [Arising out of Order-in-Original No. 15/2010 dated 05/05/2010 passed by the Commissioner of Central Excise & Service Tax, Visakhapatnam] Commissioner of Central Excise, Customs and Service Tax Visakhapatnam-I Central Excise Building Port Area Visakhapatnam - 530 035 Andhra Pradesh Appellant(s) Versus Eastern Power Distribution Company Of A. P Ltd. Seethammadhara, Visakhapatnam. Respondent(s)
Appearance:
Mr. A.K. Nigam, AR For the Appellant Mr. Mallaharao K., Advocate 3/1, Pranava Complex, 5th Cross, Malleswaram, Bangalore - 560 003 For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 15/05/2014 Date of Decision: 15/05/2014 Order Per: B.S.V. MURTHY Revenue is in appeal against the impugned order on the ground that Commissioner should have imposed penalty under Section 77 of the Finance Act 1994. Learned advocate for the respondent submits that the appeal filed by the party against the impugned order challenging the demand had come up before this Tribunal and this Tribunal vide Order dated 03.05.2011 in Appeal No. ST/1856/2010 had allowed the appeal filed by the appellant thereby setting aside the demand for service tax. Since the demand for service tax itself has been held to be unsustainable and partys appeal is allowed, we do not find any merit in the appeal filed by the Revenue requiring this Tribunal to consider imposition of penalty. Accordingly the appeal is rejected. (Operative portion of the order has been pronounced in open court on 15.05.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss