2013 (3) TMI 21

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.... is an appeal by the department against the order of the Commissioner (Appeals) dated 14.12.2009. 2. Heard the learned Deputy Commissioner (AR). None appears for the respondent in spite of notice. 3. The relevant facts in brief are that the respondent rendered the services of outdoor caterer during the period from 10/09/2004 to 21/07/2006. They were not registered for rendering the said serv....

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....vice tax and interest. However, considering that the adjudicating authority has invoked provisions of Section 80 and given relief from penalty under Section 76, he gave relief from penalty under Section 78 also. The department has come on appeal challenging the relief given by the Commissioner from penalty under Section 78. 4. Learned Deputy Commissioner (AR) reiterates the findings and reasoni....

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.... (9) S.T.R. 481 (Tri.-Del.) 5. I have carefully considered the submissions made by the learned Deputy Commissioner and perused the records. At the outset, I find that the original authority while exercising discretion under Section 80 has held that the assessee was a small time operator and an illiterate and that he was not familiar with the Service Tax Law. He has thus given relief from penalt....