2010 (6) TMI 428 - AT - Service Tax

Penalty Suppression of value of taxable service - order of Commissioner (Appeals) extended option to the respondent to pay 25 per cent of the penalty imposed within a period of thirty days of receipt of the order - imposing penalty to the extent of 100 per cent Additional Commissioner had not extended any option to the assessee - no infirmity in the view adopted by Commissioner (Appeals) Revenue appeal rejected

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the revenue's appeal against the Commissioner (Appeals) decision to extend the option to pay 25% of the penalty within 30 days, reducing it to that amount. The Tribunal cited previous decisions to support this ruling.