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2020 (9) TMI 831 - AT - Service TaxQuantum of penalty - Both the assessee and Revenue preferred appeal before the Commissioner (Appeals). Assessee had challenged 15% of penalty whereas Revenue has prayed for enhancement of penalty to 50% - HELD THAT:- Learned Counsel for the appellant confirms that they have filed declaration form SVLDRS-1 on 22.10.2019 and accordingly they have been issued final settlement certificate in Form-SVLDRS-4 dated 05.12.2019. Thus, the dispute in these appeals stand settled as regards the tax, interest and penalty matter. Accordingly, these appeals are disposed of in terms of the settlement between the parties.
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