https://www.taxtmi.com/caselaws?id=76440 Where service tax and interest are paid, the appellate authority may grant discretionary relief and avoid simultaneous penalties for the same default. The Tribunal noted that penalty under Section 78 was attracted, but separate penalty under Section 76 was not warranted on the facts, particularly because the assessee had paid the dues before the show-cause notice and had paid 25% of the Section 78 penalty within the prescribed time. The reduction of Section 78 penalty to 25% and deletion of Section 76 penalty were therefore upheld, with the broader relief treated as a reasonable exercise of discretion under the Finance Act, 1994. en-us Fri, 13 Nov 2009 00:00:00 +0530 Mon, 28 Apr 2014 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76440 Where service tax and interest are paid, the appellate authority may grant discretionary relief and avoid simultaneous penalties for the same default. The Tribunal noted that penalty under Section 78 was attracted, but separate penalty under Section 76 was not warranted on the facts, particularly because the assessee had paid the dues before the show-cause notice and had paid 25% of the Section 78 penalty within the prescribed time. The reduction of Section 78 penalty to 25% and deletion of Section 76 penalty were therefore upheld, with the broader relief treated as a reasonable exercise of discretion under the Finance Act, 1994. Case-Laws Service Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76440