2018 (5) TMI 1819

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..... amodhar, JJ. Shri M. Kannan, Advocate, for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent. Per Bench Appellants are providing 'Security Agency Service'. Pursuant to audit conducted by the department it appeared that the appellant had not filed service tax returns for the period October 2006 to September 2007, not paid service tax during the period July 2006 to November .....

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..... uced penalty is inbuilt under Section 78 ibid. Hence, the same cannot be denied to the appellant. The appeal is therefore partly allowed by way of allowing the appellants to pay reduced penalty calculating at 25% of the penalty imposed under Section 78 ibid, provided they fulfil all the other conditionalities of that Section. No interference is made with any other part of the impugned order. 5. A .....

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