Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 471 - AT - Service TaxReduction of penalty by Comm(Appeals)- penalties imposed u/s 75A,76,77,78 by original adjudicating authority - Held that:- Since penalty under Section 78 has been imposed, penalty under Section 76 need not be imposed - a small scale unit need not have to be inflicted with penalties under all these sections - as the appellant is a small scale person and in view of the fact that for a period of four years the total demand for service tax comes to Rs.27,568/- it can be said that provisions of Section 80 can be applied in this case for full waiver of penalty - against revenue.
|