TMI Blog2013 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalties on the identical activities undertaken by the appellant. Under these circumstances, the plea of ignorance has to be dismissed as totally devoid of any merits. Tribunal find from the impugned order of the Commissioner (Appeals), that the basic reason for setting aside the penalty under Section 78 is the Tribunal's decision that when Section 78 penalty is sustained, there is no justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) reduced the demand to Rs.3,10,047/- and set aside the penalty under Section 78. He however upheld the penalty under Section 77 and also upheld the penalty amount of Rs.3,10,047/- under Section 78. 4. Learned advocate for the appellant submits that they are not contesting the demand and seeking waiver of penalty under Section 78 on the ground that appellant, a small time service provider, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service recipients and the appellants did not cooperate in the investigation and did not readily furnish the details called for regarding the service charges received from various parties. Further, referring to para 27 of the order-in-original, she submits that the appellant was involved in an earlier offence leading to demand of service tax of Rs. 63,821/- (demanded in April 2002) and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalties on the identical activities undertaken by the appellant. Under these circumstances, the plea of ignorance has to be dismissed as totally devoid of any merits. The fact that the appellants have not collected any service tax is of no consequence and does not give justification to invoke Section 80 of the Finance act. I find from the impugned order of the Commissioner (Appeals), tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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