2012 (7) TMI 471

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....NG/LPG kits in vehicles. Taking a view that the service provided is covered under Erection, Commissioning and Installation service, proceedings were initiated proposing to demand service tax for the period from 01.07.03 to 31.03.06. The original adjudicating authority confirmed the demand of service tax of Rs.39,604/-with interest and imposed penalties under Section 75A, 76, 77 8b 78 of the Financ....

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....ed in 2011 (23) STR 155 (Tri. - Del.). Further he also relies upon the decision of the Hon'ble High Court of Kerala in the case of Krishna Poduval reported in 2006 (1) STR 185 (Ker.). 3. I have considered the submissions. I find that appellant claimed the benefit of SSI exemption which was allowed in the impugned order and it is because of this reason that the amount of service tax came down to....

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....ate penalty under Section 76 in this case in addition to the penalties imposed under Section 77 & 78 of Finance Act, 1994. Even though Commissioner (Appeals) has not given reasons, I find that a small scale unit need not have to be inflicted with penalties under all these sections. Further I also consider that having regard to the fact that the appellant is a small scale person and in view of the ....