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CESTAT adjudicated a service tax dispute involving partial payment of tax liability. The tribunal determined that since the appellant had paid Rs. 9,88,319/- of the total Rs. 11,16,723/- service tax demand prior to show cause notice, and subsequently paid the remaining Rs. 1,28,404/- with interest and penalty within 30 days of the confirming order, the appellant qualifies for penalty reduction to 25% under Section 78 of Finance Act, 1994. The tribunal modified the original demand, confirming only the balance amount and reducing the penalty quantum. The appeal was partly allowed, granting the appellant the benefit of the statutory proviso for penalty mitigation.
CESTAT adjudicated a service tax dispute involving partial payment of tax liability. The tribunal determined that since the appellant had paid Rs. 9,88,319/- of the total Rs. 11,16,723/- service tax demand prior to show cause notice, and subsequently paid the remaining Rs. 1,28,404/- with interest and penalty within 30 days of the confirming order, the appellant qualifies for penalty reduction to 25% under Section 78 of Finance Act, 1994. The tribunal modified the original demand, confirming only the balance amount and reducing the penalty quantum. The appeal was partly allowed, granting the appellant the benefit of the statutory proviso for penalty mitigation.
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