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TMI Blog2011 (5) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : D.N. Panda, Member (J)]. - This matter came up for hearing of the stay application. But we looked into the magnitude of the demand that is very small being service tax demand of Rs. 48,886/-. Service tax demand is also followed by equal amount of penalty under Sections 76 and 78 of the Finance Act, 1994. So also there is a penalty of Rs. 1000/- under Section 77 thereof followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with certain goods as an authorized dealer, it is not an authorised service provider. The appellant made it clear in terms of paras 2 to 7 of reply to show cause notice filed before authorities on 8-11-2008. When the appellant does not fall under the definition of maintenance and repair service under either of the clauses of Section 65(64) of Finance Act, 1994, this small tax payer should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n great detail. We have thoroughly examined the show cause notice to find out whether there was any evidence with the department to show that the appellant had provided repair and maintenance under any agreement or contract entered into by it with any of the manufacturer. That is not available on record. The appellant pleaded its defence in the reply to show cause notice categorically making clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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