2010 (4) TMI 356

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..... - ST/103/2009 - 427/2010, - Dated:- 9-4-2010 - Ms. Jyoti Balasundaram, Vice-President Shri M.N. Bharathi, Advocate, for the Appellant. Shri C. Rangaraju, Advocate, for the Respondent. [Order]. - The plea of the appellants in this appeal is that penalty under Section 76 may be set aside and that the penalty under Section 78 of the Finance Act, 1994 may be reduced in the light of the .....

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..... id within 30 days from the date of communication of the adjudication order determining the tax, the amount of penalty liable to be paid under Section 78 shall be 25% of the service tax so determined. 3. In the result, the penalty under Section 76 is set aside and the penalty under Section 78 is reduced to 25%. 4. Appeal is partly allowed as above. (Dictated and pronounced in open Court) - .....

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