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2017 (7) TMI 529 - HC - Service TaxLevy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25% - authority of the Commissioner or the Tribunal to reduce the penalty - Held that: - reliance placed in the case of Commissioner of Central Excise vs. GP Prestress Concrete Works [2012 (8) TMI 933 - GUJARAT HIGH COURT], where it was held that the assessee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if any) should be granted - appeal dismissed - decided against Revenue.
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