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2018 (10) TMI 1206 - CESTAT ALLAHABADSecurity Services - Service tax was collected from clients but was not paid - Benefit of reduced penalty - Held that:- Hon’ble Supreme Court in the case of Commissioner of Central Excise & Customs V/s R. A. Shaikh Paper Mills Pvt. Ltd. [2016 (4) TMI 1076 - SUPREME COURT] has dealt with an identical situation and referring to the Board’s Circular dated 22.05.2008, has observed that in this case there was no mention of reduced penalty under Section 11AC of the Central Excise Act in the Order-In-Original, the order of the High Court allowing benefit of reduced penalty subsequently is not required to be interfered with. The option is extended to the assessee to deposit the entire duty along with interest & 25 % of the penalty imposed upon them within a period of 30 days from the date of receipt of the order in which case penalty shall stand reduced to 25% - appeal disposed off.
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