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2010 (6) TMI 136 - CESTAT, NEW DELHIBusiness Auxiliary services- the respondents is very small service provider and not taking service tax registration and non payment of service tax took place during initial period when the service tax was introduced on ‘Business auxiliary services’ with effect from 1.7.2003 and as soon as the respondents were informed by the department that their activity was covered by the definition of ’Business Auxiliary services’, they immediately discharged the tax liability alongwith interest. Held that- the penalty under Section 77 for non filing ST-3 returns and penalty under Section 78 equal to 25% of the penalty has already been upheld by the Commissioner (Appeals). In these circumstances, There is no infirmity in the order of the Commissioner (Appeals) waiving penalty under Section 76 by invoking Section 80 of the Finance Act,1994. The Revenue’s appeal is therefore dismissed.
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