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2020 (1) TMI 845 - HC - Service TaxBenefit of reduced penalty u/s 78 - failure to pay within stipulated time - service tax and interest has already and duly been paid even before issuance of the show cause notice - Appellant had also sought option to pay 25% (reduced) mandatory penalty under Section 78 of the Act as the said option was not given to the appellant at the lower levels - HELD THAT:- In the present case, the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of finalization of demand by the adjudicating authority - learned tribunal rightly came to the conclusion that appellant could not be granted option to pay 25% (reduced) mandatory penalty under Section 78 of the Act. Appeal dismissed.
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