2015 (12) TMI 335

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..... Order-in-Appeal No. US/774/RGD/2012 dtd. 12/11/2012 passed by the Commissioner of Central Excise (Appeals)-II, Mumbai, wherein the Ld. Commissioner upheld the penalty imposed under Section 76 and 77 of the Finance Act and rejected appeal of the appellant. 2. The fact of the case is that the appellant is engaged in providing services of rent a cab. On the scrutiny of the records by the department .....

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..... n, Ld. C.A. appearing on behalf of the appellant submits that appellant is small time service provider, illiterate. He was fully co-operated with the investigating officer. He also submits that appellant has discharged entire service tax liability alongwith interest before the adjudication of the case therefore he pleaded that penalty imposed and upheld by the lower authority may kingly be waived. .....

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