2012 (9) TMI 703

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..... le conduct of the appellant, amount deposited by the appellant shall be appropriated towards service tax, which remains undisputed all through and the balance shall be appropriated towards penalty to the extent of 25% of the service tax demand. Interest, if any, shall become payable. there shall be no levy of penalty under section 76 but penalty shall be payable under section 77 of the Finance Act .....

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..... y to the appellant. 3. We have examined the gravity of the penal consequences in this case. Ld. Appellate Authority did not bring out categorically the questionable conduct of the appellant. This is apparent from page 10 of his order. Once the appellate authority did not bring the questionable conduct of the appellant, we direct that the amount deposited by the appellant shall be appropriated to .....

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