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2014 (9) TMI 213 - AT - Service TaxSimultaneous penalty u/s 76 and 78 - it is contended that the appellant is a small service provider and, therefore, leniency should have been shown on the appellant and penalty only under one of the section should have been imposed - Held that:- Since the period involved in the impugned case is prior to May 10, 2008, the penalties imposed on the appellant are sustainable. - However, appellant is liable to penalty under section 78 only to the extent of 25 per cent of the penalty imposed inasmuch as he has deposited 25 per cent of penalty along with service tax due and interest thereon within 30 days of the receipt of the order. There is merit in this argument. - Further The appellant's claim with regard to payment of penalty in excess what is permissible under section 76 needs to be verified at the end of the adjudicating authority. - Matter remitted back to adjudicating authority for verification of facts and determination of penalty - Decided partly in favor of assessee.
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