2019 (12) TMI 853

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..... g on the issue of absence of any malafide on the part of the assessee. By observing so, penalty stands reduced to 25% of the remaining amount. The Revenue s only contention is that instead of ₹ 77,40,572/-, the appellant had only deposited ₹ 75,12,865/- thus the remaining amount is not ₹ 4,34,511/-, as held in the said order. The said contention of the Revenue would not requir .....

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..... 80-91381/17 dated 24.11.2017 while upholding the confirmation of service tax, penalty amount was reduced to 25% of the tax remained unpaid after issue of show cause notice. 2. It stands observed in the said order that out of the demand of ₹ 81,75,083/-, the appellant has already deposited an amount of ₹ 77,40,572/- before issuance of the show cause notice. By taking the .....

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..... Revenue s only contention is that instead of ₹ 77,40,572/-, the appellant had only deposited ₹ 75,12,865/- thus the remaining amount is not ₹ 4,34,511/-, as held in the said order. 5. I am of the view that the said contention of the Revenue would not require recalling of the said order of the Tribunal. If the appellant had deposited less amount and thus the remain .....

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