2012 (8) TMI 48

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..... he appellants are small business entity. Perusal of the adjudication order shows that the confusion of the law at the insertion had caused hardship in determining liability and law was under debate. Law being in infancy stage for the impugned period, the appellants deserve consideration under Section 80 of the Finance Act, 1994. - Penalty waived. - ST/318-319 and 407/2008 - ST/A/100-102/2012-Cus .....

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..... matter further, all the three appeals are dismissed on the count of demand of service tax. 4. The adjudication orders have also levied penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Liability to tax under law arose. Therefore, default to register falls under Section 77 in all these three cases for which penalty imposed under that section is therefore confirmed. 5. So far .....

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..... aw, there shall be waiver of penalty imposed under section 76 78 of the Finance Act, 1994. 6. Before parting with this order we may state that in the case of Chambal Motors (P) Ltd Bhatia Co. which is in Service Tax Appeal Nos. 318 of 2008 reported in 2008 (9) STR 275, it is settled that the appellant s activities shall fall within the category of BAS. 7. In the result, all the three .....

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