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Judgment
By the impugned order, the Commissioner (Appeals) disposed of two appeals preferred by the appellant/assessee against separate adjudication
orders dated 17.3.2011 and 29.3.2011 passed by the Deputy Commissioner, Service Tax, Jaipur, partly allowing the appeals. The appellate
Commissioner granted relief only to the extent dropping penalty under Section 77 of the Finance Act, 1994.
A connected appeal of the assessee preferred against the same appellate order, pertaining to rejection of its appeal against an adjudication order
covering the same issue but pertaining to another period, was allowed by us today in ST Appeal No. 55557/2013, on the ground that the issue stands
settled in favour of the by judgment of in Federation of Indian Chambers of Commerce and Industry vs. C.S.T., Delhi reported in 2014 - TIOL - 701 -
CESTAT - DEL.
For the reasons alike and it is also fairly conceded by the ld. A.R. for Revenue (that the issue is covered on the legal principle in favour of the
assessee), we allow this appeal by quashing the impugned order dated 31.3.2010 passed by the Commissioner (Appeals). No order as to costs.