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TMI Blog2010 (12) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 78 - No further amount payable – Appeal allowed - 414 of 2009 - - - Dated:- 15-12-2010 - Shri P. Karthikeyan, J. For the Appellant : Shri Pradyumna G.H, Advocate For the Respondent : Shri D. P. Nagendra Kumar, Jt. CDR PER : P. KARTHIKEYAN The appellant, M/s Vikas Enterprises, Mysore seeks to vacate penalty of Rs. 2,25,811/- imposed on them under Section 78 of the Finance Act, 1994 (the Act) by the Commissioner vide the impugned order, passed in terms of Section 84 of the Act. The facts of the case are that M/s Vikas Enterprises had rendered the taxable service classified under heading Cleaning Services during the period January 2006 to December 2006 and did not pay service tax due of Rs. 2,25,811/-. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths of the receipt of the Order-in-Original. The assessee is a small provider of service and was not aware of the statutory provisions of Section 78 that entitled him to benefit of 75% of the reduction, if 25% of the penalty was paid within one month from the receipt of the order. It is also submitted that the Revisionary authority had not applied his mind and had ignored all the facts and circumstances of the case which justified waiver of penalties under Section 80 of the Act. 2. The learned Counsel for the appellant relies on the decisions of the Tribunal in Commissioner of Central Excise and Customs, Surat Vs. Gopal Fibres Pvt. Ltd. [2010 (256) ELT 10 (Guj.)] and in Shiv Network Vs. Commissioner of Central Excise Customs, Daman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Section 11AC that once the provisions of Section 11AC were found to be applicable in a particular case, the concerned authority had no discretion in quantifying the penalty amount and penalty under sub-section (2) of Section 11A of the Act must be imposed equal to the duty determined. Ld. Jt. CDR submits that the provisions contained in Section 78 of the Act are para-metria provisions of Section 11AC of the Central Excise Act. 5. I have perused the case records and carefully considered the rival submissions. In the instant case, the Original authority had found that the assessee had evaded the payment of service tax due. While demanding and appropriating the tax due as well as interest, he imposed penalty of 25% of the tax confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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