2008 (9) TMI 116 - AT - Service Tax

Security services - appeal is against the penalty Since tax along with interest has been deposited by them before issue of show cause notice , the penalty imposed u/s 78 is reduced to 25% of the duty amount in accordance with the ratio laid down in CCE Vs. Malbro Appliances Pvt. Ltd. and in KP Pouches Pvt. Ltd. Vs. UOI. - penalty has already been imposed under Section 78, penalty under Section 77 is set aside

Summary

The Appellate Tribunal CESTAT Ahmedabad reduced the penalty imposed on an appellant providing security services from Rs. 2,32,261/- to Rs. 58,065/- based on similar provisions under Section 74 and Section 11AC of CEA. The penalty under Section 77 was set aside, and the appeal was disposed of accordingly.