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2010 (12) TMI 553 - AT - Service TaxPenalty - Quantum of penalty - Reduce the penalty under Section 76 - Reasonable cause for delay in payment - It is seen that the assessee had raised invoices and had shown 8% towards service tax during the relevant period of four days - The differential amount and interest was paid - The original adjudicating authority had imposed a penalty of ₹ 20,000/-which was reduced to ₹ 10,000/- by the Commissioner (Appeals) - The provisions of Section 76 read with Section 80, would mean that the penalty cannot be reduced but can only be waived totally - The question of enhancement does not arise - Hence, it is not in a position to hold that penalty is to be reduced to zero in the absence of the appeal by the assessee - The Appellate Court can reconsider the matter and find out whether the discretion used by the authority was proper or not - Find that assessee has shown reasonable cause and therefore, there is no need for enhancement of penalty - Accordingly, the appeal filed by the Revenue is rejected.
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