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TMI Blog2018 (12) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if any) should be granted. In the instant matter despite the fact that the Appellant has discharged the amount of Service Tax along with interest before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. 2. The Appellant was engaged in providing services of Business Support Service being associated with the Indian Premier League (IPL) as a professional player from year 2009 to year 2013 through different Franchisees from time to time viz. Jaipur IPL Cricket Pvt. Ltd. , KPH Dreams Cricket Pvt. Ltd. and also with M/s. Nike India Pvt. Ltd. as a promoter of its brand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant before the passing of the Adjudicating order. In the Order-in-Appeal also it has been specifically observed by the ld. Commissioner that there is no dispute that the Appellant has discharged the amount of Service Tax along with interest before passing the order by the Original Authority. But still the ld. Commissioner upheld the penalty of ₹ 195,692/- u/s. 78 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an option to the Appellant whether he is willing to deposit the 25% penalty within 30 days from the date of the adjudicating order or the impugned order, as the case may be. It is settled position that the assesee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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