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2010 (12) TMI 50 - HC - Service TaxPenalty - service tax with interest deposited prior to issuance of SCN - mandatory penalty u/s 78 - Held that: - if payment is made before adjudication, the quantum of penalty has to be restricted to 25%. It was further held that second proviso resulting in denial of benefit of reduced penalty to cases where payment was made within 30 days of adjudication was not applicable if penalty was not determined in accordance with the first proviso i.e. @ 25%
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