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2017 (11) TMI 95 - AT - Service TaxReduction of penalty imposed u/s 78 to 25% - Held that: - the assessee has not paid the service tax for the period from 1/2004 to 6/2007 but on being pointed out by the department, the assessee paid the service tax with interest much before the issue of SCN - the Commissioner (A) has given the benefit by relying upon the decision of Hon’ble High Court of Kerala in the case of CCE vs. Oriental Steel Trunks Agrico Industries [2009 (3) TMI 617 - KERALA HIGH COURT] wherein the Hon’ble High Court has upheld the decision of the Tribunal waiving of the penalty by taking into account the voluntary payment of service tax with interest before issue of SCN - reduction of penalty justified - appeal dismissed - decided against Revenue.
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