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2014 (8) TMI 551 - AT - Service TaxPenalties under Sections 75A, 76, 77 & 78 - Revenue contends that penalty should have been imposed under Section 75A and Section 76 of the Finance Act, 1994 and penalty should not have been reduced equal to service tax under Section 78 - Erection, Commissioning and Installation service - Held that:- Appellant claimed the benefit of SSI exemption which was allowed in the impugned order and it is because of this reason that the amount of service tax came down to ₹ 27,568/-. It is also found that after this impugned order was passed, respondent has not appealed - Respondent obviously is a small scale service provider and has not even filed an appeal against the order confirming the demand and imposition of penalty under Sections 77 & 78 in the impugned order. Under these circumstances, having regard to the facts of the case and also the records, I consider that there is no need for separate penalty under Section 76 in this case in addition to the penalties imposed under Sections 77 & 78 of Finance Act, 1994. Even though Commissioner (Appeals) has not given reasons, I find that a small scale unit need not have to be inflicted with penalties under all these sections. Further I also consider that having regard to the fact that 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 ₹ 27,568/- it can be said that provisions of Section 80 can be applied in this case. On this ground also penalties are required to be set aside - Decided against Revenue.
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