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2018 (6) TMI 1083 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - Business Auxiliary Services - service tax not paid - intent to evade not present - Held that:- The service tax amount has already been paid by the Appellant - the Appellant shall be liable to pay only 25% of the penalty u/s 78 subject to the condition that the same is paid alongwith interest within 30 days of the receipt of this order by the Appellant.. Penalty u/s 76 and 77 - the penalty u/s 77 (a) for failure to take registration, Penalty under section 77 (b) for failure to maintain record`have been imposed - Held that:- The penalty u/s 76 and 77 is reduced to ₹ 2500/- each. Appeal allowed in part.
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