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2018 (8) TMI 1508 - AT - Service TaxBenefit of reduced Penalty - case of Revenue is that Tribunal had observed that the Commissioner (Appeals) has only remanded for re-computation of tax liability and penalty and therefore the appellant cannot put forward the plea to set aside the penalty - Held that:- The said request for confining the penalty to 25% of the service tax demand is reasonable when taking note of the fact that the appellant has deposited 25% of the penalty to the tune of ₹ 1,89,316/- in the earlier round of adjudication, which in denovo proceedings could have been adjusted towards the interest liability. Instead the appellant has been asked to deposit the interest (revised amount) and 25% of reduced penalty by the adjudicating authority. This was indeed burdening of the assessee who has opted to pay up the amount. The benefit of reduced penalty to the tune of ₹ 1,44,096/- allowed - remaining part of the order is not disturbed - appeal allowed in part.
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