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TMI Blog2012 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... lties under all these sections - as the appellant is a small scale person and in view of the fact that for a period of four years the total demand for service tax comes to Rs.27,568/- it can be said that provisions of Section 80 can be applied in this case for full waiver of penalty - against revenue. - ST/406/2010 - A/421/WZB/AHD/2012 - Dated:- 9-3-2012 - B S V Murthy, J. For Appellant: Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the original adjudicating authority. Revenue is in appeal only on the ground that penalty should have been imposed under Section 75A and Section 76 of the Finance Act, 1994 and penalty should not have been reduced equal to service tax under Section 78 of the Finance Act, 1994. 2. Heard the ld. A.R. On behalf of the respondent nobody is present. The ld. A.R. submits that penalty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that since penalty under Section 78 has been imposed, penalty under Section 76 need not be imposed. He has not given any reasons for this. Nevertheless, I find that respondent obviously is a small scale service provider and has not even filed an appeal against the order confirming the demand and imposition of penalty under Section 77 8s 78 in the impugned order. Under these circumstances, havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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