2011 (2) TMI 21

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..... paid within 30 days - penalties under Section 78 has been imposed and upheld by the Commissioner (A) to the extent of 25%, no justification for a separate penalty under Section 76
Mr. M. VEERAIYAN, JJ. Shri C Rangaraju, SDR, for the appellants Shri C.M. Shrikanth Subramanian, CA, for the respondents Per: M. Veeraiyan, Heard both sides. 2. The original authority confirmed service tax de .....

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..... l and submits that the respondents have not paid the 25% of the penalty within 30 days from the date of issue of show cause notice and therefore, the benefit of concessional penalty under proviso to Section 78 cannot be extended to them. Ld. SDR submits that though there is no specific prayer regarding restoration of penalty under Section 76 & 77 of the Act, since there is a prayer for setting asi .....

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..... on 78 of the Finance Act, 1994. 5.1 I have carefully considered both sides and perused the records. The instruction of the Board dated 31.10.07, sought to be relied upon by the department, is in the context of concluding proceedings on payment of service tax, interest and 25% of the amount as penalty on issue of show cause notice. In the present case, adjudication has been done by the original a .....

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