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2011 (2) TMI 419 - AT - Service TaxPenalty - Reduced rate of penalty u/s 78 - Board in Circular No. 137/167/06-CX.4 dated 3.10.07 - The instruction of the Board dated 31.10.07, sought to be relied upon by the department, is in the context of concluding proceedings on payment of service tax, interest and 25% of the amount as penalty on issue of show cause notice - Proviso to Section 78 clearly provides for payment of concessional penalty if the duty and interest “determined” by the authorities are paid within 30 days - it is noticed that the original authority has not given the option to pay the reduced penalty - There is no specific prayer for restoration of penalty under Section 76 & 77 - Revenue appeal dismissed.
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