TaxTMI 
TaxTMI 
2018 (4) TMI 159
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....For the Respondent Per: SS GARG The present appeal is directed against the impugned order dt. 03/07/2009 passed by the Commissioner(Appeals). 2 Briefly the facts of the present case are that the appellant is a holder of Service Tax registration and has provided services of Maintenance or Repair', 'industrial construction, clearing, manpower supply and erection and commissioning to M/S....
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....ent, Maintenance or Repair Services', demand of service tax on the value of Rs. 78,286/- under the 'Construction Services' and demand of service tax on the value of Rs. 77,466/- but has upheld the rest of the demand. Penalty imposed under Section 76 of the Act was set aside invoking the provisions of Section 80 while penalties imposed under Sections 77 and 78 have been upheld. Hence th....
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....at he should be given benefit of Section 80 of the Finance Act. He further submitted that the appellant neither charged nor collected service tax from the customer. He also submitted that the Commissioner(Appeals) has already set aside the penalty under Section 76 by invoking provisions of Section 80 of the Act which means that the existence of reasonable cause has been accepted and once the reaso....
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....rvice tax and was not aware of the Service Tax procedure. Further I find that he has not charged nor collected the service tax from his customer and has paid the service tax more than what was due from him under the provisions of the Act. Further I find that once the Commissioner has dropped the penalty under Section 76 by invoking provisions of Section 80 then the penalties under Sections 77 and ....