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2011 (8) TMI 342 - AT - Service TaxPenalty - the appellant is engaged in providing the services relating to promotion and marketing of the services provided by M/s. Bharti Cellular Ltd., a company providing mobile telephone services under the brand AIRTEL - the appellants admitted their duty liability and on being pointed out by the Revenue, paid the Service Tax even prior to the issuance of show cause notice except for an amount of Rs.10,086/- The appellants are not contesting the said confirmation but prayed for reduction in quantum of penalty.Separate penalties under the Sections 76 and 78 for the same offence is not justified - Accordingly, set aside the penalties imposed u/s 76, since we are upholding penalty u/s 78 with modification - As no option has been given to the appellant to deposit the 25% of penalty imposed u/s 78 within a period of 30 days from passing of the impugned order, we grant that option to the appellant to deposit 25% of the penalties within a period of 30 days from the receipt of this order in which period the same are reduced to 25%- Decided against the assessee.
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