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2018 (12) TMI 306 - CESTAT MUMBAIBenefit of reduced Penalty u/s 78 of FA - part payment of tax made before issuance of SCN and part payment with interest made after issuance of SCN - Held that:- It is settled position that the assesee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if any) should be granted. In the instant matter despite the fact that the Appellant has discharged the amount of Service Tax along with interest before passing the order by the Original Authority, the option about the reduced penalty has not been given to the Appellant - In the interest of justice the said option is extended to the Appellant and if the Appellant so desired he can deposit the reduced penalty of 25% within a period of 30 days from the date of communication of this order. Failing which he has to pay 100% penalty i.e. ₹ 1,95,692 after the expiry of 30 days. Appeal disposed off.
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