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2015 (3) TMI 480 - CESTAT KOLKATAErection, Commissioning or Installation Services - Penalty u/s 76, 77 & 78 - Lack of knowledge - Held that:- In view of the categorical stipulations in the respective Work Orders, there is no room for the Respondent to plead that they were not aware of the applicability of service tax to the services rendered by them. In this scenario, the setting aside of the penalty by the ld. Commissioner (Appeals) without recording reasons and analyzing the facts, in my opinion, is unsustainable. Consequently, the impugned Order is set aside. Penalties under Sections 77 and 78 would suffice the present purpose; and therefore, the penalty imposed under Section 76 of the Finance Act, 1994, was not warranted. Consequently, the penalties imposed under Sections 77 and 78, are upheld and the penalty imposed under Section 76, is set aside. - case is remanded to the Adjudicating Authority to afford an opportunity to the Respondent-Assessee to pay 25% of the penalty imposed under Section 78 of the Finance Act, 1994, on fulfillment of the conditions laid down therein - Following decision of Commissioner vs. Krishnaram Dyeing & Finishing Works [2013 (8) TMI 539 - GUJARAT HIGH COURT] - Decided partly in favour of Revenue..
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