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TMI Blog2018 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition that the same is paid alongwith interest within 30 days of the receipt of this order by the Appellant.. Penalty u/s 76 and 77 - the penalty u/s 77 (a) for failure to take registration, Penalty under section 77 (b) for failure to maintain record`have been imposed - Held that:- The penalty u/s 76 and 77 is reduced to ₹ 2500/- each. Appeal allowed in part. - ST/90050/2014 - A/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of service tax was due to deliberate intention to avoid payment of taxes. He submits that the demand is only for ₹ 1,92,343/- which pertains to April 2008 to March 2012 and is thus very small amount and already stands paid. 3. Shri V.R. Reddy, ld. AC (AR) appearing for the revenue reiterates the findings of the impugned order and submits that since the service tax was not paid, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second proviso of impugned provision. We find that the service tax amount has already been paid by the Appellant. We thus hold that the Appellant shall be liable to pay only 25% of the penalty u/s 78 subject to the condition that the same is paid alongwith interest within 30 days of the receipt of this order by the Appellant. As regard penalty u/s 76 and 77 we reduce the penalty u/s to ₹ 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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