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2011 (6) TMI 406 - AT - Service TaxPenalty u/s 78 - Held that:- Original authority and the Commissioner (Appeals) have not given any option to pay reduced penalty inasmuch the entire Service Tax along with interest stands paid prior to issue of show cause notice, the appellant is entitled to pay 25% of the penalty in terms of decision in the case of K.P. POUCHES (P) LTD. Versus UNION OF INDIA [2008 (1) TMI 296 - HIGH COURT OF DELHI]. Appellant is entitled to pay a concessional penalty of Rs. 26,492.50 within 30 days from today if they have not already paid.
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