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2008 (1) TMI 138 - AT - Service TaxCommissioner concluded that appellant is a small time assessee and has come forward to deposit voluntarily the entire amount of service tax & interest thereon (on watching advertisements for Service Tax payments on television) – hence comm.. (A) set aside the penalty imposed u/s 77 – but Comm. (A) did not recorded any finding on the penalty imposed u/s 76 - fit case for waiver of penalty u/s 76 – HC has already held that provisions of Section 80 can be invoked to set aside penalty u/s 76
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