2012 (4) TMI 276

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....t. ORDER D.N. Panda, Judicial Member - Learned Counsel says that the appellant was brought to service tax liability for the services provided as has been tabulated in para 3 of the appellate order under various categories like erection commissioning installation, repair and maintenance and commercial and industrial construction. The appellant being an illiterate was not aware of the law t....

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....ranted by Appellate Authority reducing penalty for which that order does not call for interference. 4. We have heard both sides and perused the record. 5. While penalty became a proposal in the show cause notice the authorities should have examined each of four contracts as to the manner how liability arose whether was due and if so from which date and whether non-compliance was due to obliq....

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.... in respect of each incidence of levy is brought to record. The penalty portion dealt in page 9 of the appeal record shows that the appellant was defaulter in filing of appeal. This invited penalty under Section 77 for no registration taken duly. Such penalty is confirmed. 6. Learned Counsel claims that Section 80 of the Finance Act, 1994 may be applied to the facts and circumstances of the pre....