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2015 (2) TMI 800 - AT - Service TaxBenefit of small scale exemption under Notification No. 6/2005-ST - Services under brand name of others - Services provided under Business Auxiliary Service - Penalty imposed u/s 76, 77 & 78 - - option to pay 25% of the mandatory equal penalty - Held that:- It is a fact that the appellant had rendered Business Auxiliary Service to IOC and therefore it is not correct to say that they had rendered service in the brand name of IOC. Accordingly their contention that they are eligible for SSI benefit is sustainable. Levy of penalty - simultaneous penalties under Section 76 and 78 - Held that:- The High Court has held that no simultaneous penalties under Section 76 and 78 may not be justified even if those penalties were legally not mutually exclusive, in the cases of CCE Vs. First Flight Curios Ltd. [2011 (1) TMI 52 - High Court of Punjab and Haryana], in case of CCE, Chandigarh-I Vs. M/s. Cooltech Corporation [2010 (12) TMI 78 - PUNJAB AND HARYANA HIGH COURT] and also in case of CCE, Vs, Pannu Property Dealers, Ludhiana [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT] - There is also force in the appellants contention that neither in the Order-in-Original nor in the Order-in-Appeal option had been given to them to pay 25% of the mandatory equal penalty if the adjudicated liability of service tax and interest along with 25% of the mandatory equal penalty are deposit within 30 days and that such option should be given to them now. - Matter remanded back - Decided conditionally in favour of assessee.
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