TMI Blog2015 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of 25% is paid within one month from the date of order-in-original. penalty in excess to 25% cannot be imposed upon the appellant. Accordingly, appeal filed by the appellant is allowed to the extent that penalty in excess to 25% of the Section 78 penalty is not imposable - Decided partly in favour of assessee. - Appeal No. : ST/10531/2014 - ORDER No. A/12337/2014 - Dated:- 26-12-2014 - Mr. H.K. Thakur, J. For the Appellant : Shri R. Subramanya, Advocate For the Respondent : Shri G. Jha, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. SUR-EXCUS-001-APP-529-13-14 dated 25.11.2013. The issue involved in the present appeal is payment of service tax on Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of show cause notice dated 27.7.2011. 25% of the Section 78 penalty was also paid by the appellant on 25.2.2013, within one month from the date of order-in-original (29.01.2013). The issue therefore left in these proceedings is whether Section 76 penalty required to be imposed upon the appellant when Section 78 penalty to the extent of 25% is paid within one month from the date of order-in-original. Learned AR relies upon the judgment of this bench in the case of Anand Decorators Hirers vs. Commissioner of Service Tax, Ahmedabad (supra) and argues that penalty under Section 76 is imposable. It is observed from the above case law that the same was passed on the basis of judgment of Hon'ble Delhi High Court in the case of Bajaj Travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and had deposited the entire service tax and interest much before the issuance of show cause notice and discharged 25% of the amount of service tax liability, and at that time, neither any penalty was levied by the appellant nor any quantum of penalty was fixed. Therefore, the assessee has not committed any illegality in not depositing any penalty amount. 7. For the aforesaid reasons, the penalty levied against the assessee in excess of 25% under Sections 76 and 78 of the Finance Act, 1994, has rightly been set aside by the Tribunal. We do not find any illegality in the order of the Tribunal. The question raised by the assessee in our opinion does not raise any substantial question of law. We do not find any merit in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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