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TMI Blog2014 (8) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ning and Installation service - Held that:- Appellant claimed the benefit of SSI exemption which was allowed in the impugned order and it is because of this reason that the amount of service tax came down to ₹ 27,568/-. It is also found that after this impugned order was passed, respondent has not appealed - Respondent obviously is a small scale service provider and has not even filed an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this case. On this ground also penalties are required to be set aside - Decided against Revenue. - ST/406/10 - Final Order No. A/421/2012-WZB/AHD - Dated:- 9-3-2012 - Shri B.S.V. Murthy, Member (T) Shri S.K. Mall, AR, for the Appellant. None, for the Respondent. ORDER The respondent was providing services of install/fit CNG/LPG kits in vehicles. Taking a view that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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. AR. On behalf of the respondent nobody is present. The ld. A.R. submits that penalty under Section 76 should have been imposed and he relies upon the decision in the case of Citi Cable reported in 2011 (23) S.T.R. 155 (Tri. - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons for this. Nevertheless, 1 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 Sections 77 78 in the impugned order. Under these circumstances, having regard to the facts of the case and also the records, I consider that there is no need for separate penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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