2014 (8) TMI 551

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....t. ORDER The respondent was providing services of install/fit CNG/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 1-7-2003 to 31-3-2006. The original adjudicating authority confirmed the demand of service tax of Rs. 39,604/- with inte....

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.... been imposed and he relies upon the decision in the case of Citi Cable reported in 2011 (23) S.T.R. 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) S.T.R. 185 (Ker.). 3. I have considered the submissions. I find that appellant claimed the benefit of SSI exemption which was allowed in the im....

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.... to the facts of the case and also the records, I consider that there is no need for separate penalty under Section 76 in this case in addition to the penalties imposed under Sections 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 th....