Penalty for failure to pay service tax: reduced penalties for prompt payment after notice or appellate order. Section 76 imposes liability on a person served with a section 73 notice to pay the determined service tax and interest and a penalty not exceeding ten per cent., except where non-payment arises from fraud, collusion, wilful mis-statement, suppression of facts or intentional contravention to evade tax. If tax and interest are paid within thirty days of the notice, no penalty applies; payment within thirty days of the assessing officer's order permits a reduced penalty equal to twenty-five per cent. of the imposed penalty if that reduced amount is paid within the same period. If an appellate or court order increases the penalty, the thirty-day reduced-penalty period runs from that order.