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2008 (10) TMI 119 - AT - Service TaxPenalty - non payment of service tax on the cable operator services - Commissioner in exercise of his power u/s 84 has enhanced the penalty - penalty under Section 78 is also mandatory and appellants have not made out a case for exercise of discretionary power u/s 80 - penalty of Rs.39,692/- u/s 78 imposed is upheld but appellants shall be liable to pay only 25% of the penalty, if they make the payment within 30 days from the date of communication of this order, as provided u/s 78
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