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2010 (2) TMI 324 - CESTAT, NEW DELHIDefault in payment of tax- Show cause notice was issued proposing Service Tax amounting to Rs. 1,06,253/- relating to the period from May, 2006 to September, 2006 and the same was confirmed by the original authority along with interest. A sum of Rs. 1,06,253/- was imposed as penalty under Section 76 of the Act. The appellants filed appeal before the Commissioner (Appeals) and submitted that inasmuch as they are referred to BIFR, they are not in a position to pay Service Tax and penalty. Commissioner(Appeal) reduced the penalty. Held that- impugned order upholding demand of service tax and interest sustainable. Penalty though reduced in impugned order, full benefit under section 80 can be given. Penalty set aside.
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