TMI Blog2011 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... lding materials supplied by the builders - In the year 2007-08 he exceeded the limit and the turn over was Rs.15,07,000 - When this fact was pointed by the department, the said assessee co-operated with the department, provided all the information of the services rendered by him and also discharged the service tax duty liability - As soon as the provisions of law were explained, the assessee compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 76 of the Finance Act, 1994 on the ground that simultaneous penalty under Section 76 78 ibid cannot be imposed. The department is in appeal against the said reduction in penalty. 2. The Ld. SDR appearing for the department submitted that the adjudicating authority had confirmed the duty demand and imposed penalty under Section 76 of the Finance Act for non-payment of Service Tax. Pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the submissions. 3.1 I have also perused the records of the case. It is seen that the assessee is a small scale civil works contractor who undertakes construction services of residential complexes to Tapadia Construction, Aurangabad with the building materials supplied by the builders. During the year 2006-07 his turn over was only to Rs.3,08,700/-, which is well bellow the Small Scale exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here no penalty needs to have been imposed on the respondent/assessee as provided for in Section 80 of the Finance Act, 1994. Therefore, the waiver of penalty under Section 76 and reduction of penalty imposable under Section 78 by the lower appellate authority cannot be faulted at all. 4. Therefore, the appeal filed by the department does not have any merit and is accordingly dismissed as devoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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