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TMI Blog2016 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER The appellant, inter-alia is engaged in providing services of blast hole drilling, blasting, excavation, loading transport, spreading, dumping etc., of overburden by using machines at open cast mines and are registered with service tax department. They are engaged in providing " Site Formation and Clearance Service" to M/S Western Coal Fields Ltd from 2004 onwards. These services beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 78 of the Act, and also giving the option of reduced penalty of 25% (Rs.2,79,309/-) in case the service tax as determined is paid along with interest and reduced penalty is paid within 30 days of communication of the Order-in-Original. 4. The appellant paid the reduced penalty and also filed appeal before the Commissioner (Appeals) challenging the penalty imposed. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts with intent to evade payment of duty. That the equal amount of penalty imposed is not legal or proper. However, the learned consultant submitted that appellant has paid the entire service tax demand along with interest as well as 25% of reduced penalty. 6. The learned AR, Shri A.B.Kulgod supported the findings in the impugned order and argued that the penalty imposed is just and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount of penalty imposed under Section 78 of the Act is to be set aside without disturbing the confirmation of demand of service tax, the interest thereon and as per the concession by appellant the 25% of reduced penalty already paid by appellant. The impugned order is modified to the above extent. The appeal is thus partly allowed setting aside the balance penalty. (Pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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