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2011 (2) TMI 573 - AT - Service TaxLevy of penalty - Held that the respondent has not come in appeal against the service tax demanded u/s 73 of the Finance Act, 1994 - Short payment of tax is enough to impose penalty u/s 78 of the Finance Act, 1994 even though the respondent was cooperative to the investigation - Penalty proceeding being independent of adjudication, levy of penalty to the tune of 25 per cent of the service tax demand, following the judgment of the Hon'ble High Court in K.P. Pouches (P.) Ltd. v. Union of India[2008 -TMI - 30328 - HIGH COURT OF DELHI], would be justified - Decided in favour of assessee.
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