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2017 (10) TMI 970 - AT - Service TaxNon-payment of service tax - service rendered in relation to construction of flats - benefit of reduced penalty - Held that: - For the years 2010 to 2012, the appellant did not pay its tax liability for no good reason advanced without being a party to the batch of Writ Petitions involved in the above said reported judgment - Had the appellant come out with clean hands paying the taxes duly which were due as per law, from 1.7.2010, it would not have invited penalty to the extent of 25% of the tax due as ordered by learned adjudicating authority. When the appellant was not before the Hon'ble High Court in the batch of Writ Petitions, it would be proper to reduce the litigation confirming penalty to the extent of 25% of tax due imposed by adjudicating authority under Section 78 of the Finance Act, 1994 waiving balance amount of penalty of 75% payable under that section. So far as penalty under Section 77 is concerned, that is confirmed. Appeal allowed in part.
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