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2017 (6) TMI 377 - AT - Service TaxPenalty u/r 78 of the FA, 1994 - SISL had not paid any service tax, under the mistaken impression that the services related to erection and installation of wind mill were not taxable - subsequent payment of tax - Held that: - it is not disputed that the appellants have paid up the entire tax liability along with interest even before the issue of SCN. In the circumstances, penalty imposable on them should be restricted to 25% as per the Section 73 (1A) - penalty u/r 78 of the FA, 1994, imposed on the appellants is required to be reduced to 25% of the total tax liability of ₹ 23,45,419/- - appeal allowed - decided partly in favor of appellant.
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