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TMI Blog2018 (11) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Ashok Jindal : The appellant is in appeal against the impugned order praying for reduction of penalty in terms of Section 78 of the Finance Act, 1994. 2. The facts of the case are that during the investigation, it was found that the appellant is providing taxable services of GTA and supply of tangible goods services and not paying service tax and not registered with the Department. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneously refunded, by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under the proviso to sub-section (1) of section 73 shall, in addition to the service tax and interest specified in the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty shall be 50% of the service tax so determined. There is no dispute with regard to the fact that the appellant has not recorded the said transactions in their specified records. Therefore, relying on the decision of this Tribunal in the case of CCE, Pune-I vs Shri Krishna Associates - 2016 (3) TMI 575 -CESTAT MUMBAI, I hold that penalty is to be reduced to 50% of the service tax. 7. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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