TMI Blog2018 (1) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - it had been the consistent case of the Appellant before the authorities that the non-payment of the service tax was on account of payment of entire service tax by the service provider - the penalty component ought to have been reduced from what it is now paid to 50%, on the peculiar facts and in circumstances of the case in hand, particularly when the CENVAT Credit availed was reversed. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. We admit these Appeals treating the question as to whether the imposition of 50% penalty is just and reasonable on the totality of the facts and circumstances of the cases in hand as the substantial question of law arising for decision in these appeals. 3. The Appellant is a service receiver. The service provider had the obligation to pay 25% of the service tax. The 75% component ough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relate to interest. 6. The fact of the matter remains that, it had been the consistent case of the Appellant before the authorities that the non-payment of the service tax was on account of payment of entire service tax by the service provider. Though there cannot be any blanket consideration of that issue, as a pure question of law, we are inclined to consider whether ends of justice require ..... X X X X Extracts X X X X X X X X Extracts X X X X
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