https://www.taxtmi.com/caselaws?id=206352 The Tribunal upheld the penalty imposed by the original adjudicating authority, setting aside the Commissioner's decision to reduce the penalty under Section 78 of the Finance Act, 1994. The respondents were granted the option to pay 25% of the service tax towards penalty within 30 days, emphasizing compliance with tax regulations. Failure to pay within the specified time would result in a penalty of 100% of the service tax demanded. The decision aligned with legal provisions and previous judgments, ensuring adherence to court rulings and procedural requirements for timely payment to avoid further penalties. en-us Fri, 12 Aug 2011 00:00:00 +0530 Tue, 25 Oct 2011 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206352 The Tribunal upheld the penalty imposed by the original adjudicating authority, setting aside the Commissioner's decision to reduce the penalty under Section 78 of the Finance Act, 1994. The respondents were granted the option to pay 25% of the service tax towards penalty within 30 days, emphasizing compliance with tax regulations. Failure to pay within the specified time would result in a penalty of 100% of the service tax demanded. The decision aligned with legal provisions and previous judgments, ensuring adherence to court rulings and procedural requirements for timely payment to avoid further penalties. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206352