TMI Blog2017 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... given the benefit by relying upon the decision of Hon’ble High Court of Kerala in the case of CCE vs. Oriental Steel Trunks Agrico Industries [2009 (3) TMI 617 - KERALA HIGH COURT] wherein the Hon’ble High Court has upheld the decision of the Tribunal waiving of the penalty by taking into account the voluntary payment of service tax with interest before issue of SCN - reduction of penalty justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consulting engineering services . A show-cause notice dated 4.3.2008 was issued to the assessee on the allegation that they have failed to pay the service tax totaling to ₹ 29,12,390/- for the period from 1/2004 to 6/2007 and also for not filing the ST-3 Returns for the period from 10/2004 to 3/2007 and also to pay interest amounting to ₹ 3,57,721/- for the delayed payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reduction of penalty under Section 78 of the Act. 3. Heard both the parties and perused the records. 4. Heard learned AR. None has appeared on behalf of the respondent. On the basis of the records, I proceed to decide the appeal on merits. 5. Learned AR for the Revenue submitted that the impugned order is not sustainable in law. She further submitted that reduction of penalty to 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble High Court of Kerala in the case of CCE vs. Oriental Steel Trunks Agrico Industries as reported in 2011 (23) STR 212 (Ker.) wherein the Hon ble High Court has upheld the decision of the Tribunal waiving of the penalty by taking into account the voluntary payment of service tax with interest before issue of show-cause notice. Further, I find that there is no legal infirmity in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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