https://www.taxtmi.com/caselaws?id=250601 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning service tax on the installation of CNG/LPG kits in vehicles. Penalties under Sections 75A and 76 were set aside, and the penalty under Section 78 was reduced to the amount of service tax demanded. The Tribunal found that penalties under Sections 76 and 78 need not be imposed separately, especially for a small scale service provider. Emphasizing leniency for such entities, the Tribunal upheld the decision to set aside penalties under Sections 76 and 78, considering the circumstances and the small amount of service tax involved. en-us Fri, 09 Mar 2012 00:00:00 +0530 Tue, 19 Aug 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250601 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning service tax on the installation of CNG/LPG kits in vehicles. Penalties under Sections 75A and 76 were set aside, and the penalty under Section 78 was reduced to the amount of service tax demanded. The Tribunal found that penalties under Sections 76 and 78 need not be imposed separately, especially for a small scale service provider. Emphasizing leniency for such entities, the Tribunal upheld the decision to set aside penalties under Sections 76 and 78, considering the circumstances and the small amount of service tax involved. Case-Laws Service Tax Fri, 09 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250601