TMI Blog2014 (6) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that no option was given to the appellant to pay 25% of duty as penalty. As they have paid the service tax along with interest before the issuance of show-cause notice, as per the provisions of section 11AC of the Act, the penalty is reduced to 25% of duty which is to be paid within 30 days from today failing which they would be liable to pay 100% of the duty amount as penalty - Decided pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The appellant has also obtained registration with the department. Immediately, on pointing out by the department, the appellant paid the service tax along with interest and also paid the remaining amount during the course of proceedings. Later-on, a show-cause notice was issued for demanding the service tax along with interest and penalties under sections 76, 77 and 78 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 76 and 78 cannot be imposed simultaneously. He further submits that as the appellant has paid the service tax along with interest before adjudication, as per the provisions to section 11AC of the above Central Excise Act, 1944, no option has been given to the appellant to pay 25% of duty as penalty. Therefore, penalty under section 78 be reduced to 25% of the Service Tax. 5. The learned AR ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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