Shyam Mani Umesh Nigam Versus Commissioner of CGST & Central Excise Mumbai South
Service Tax
2018 (9) TMI 1065 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 20-6-2018
ST/86363 & 86364/2018 – A/86768-86769/2018
Service Tax
Shri S K Mohanty, Member (Judicial)
For the Appellants : Mr. Jay Cheda, Chartered Acctt.
For the Respondent : Mr. Vivek Divedi, Asstt. Commissioner (A.R.)
ORDER
Heard both sides and perused the records.
2. Imposition of penalty under Section 78A of the Finance Act, 1994 on the appellants is the subject matter of the present dispute.
3. Appellant contended that the period of dispute involved in these cases is from 2008 – 2012 and there was no provision contained in the service tax statute for i
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