https://www.taxtmi.com/caselaws?id=255086 The appeal was partly allowed, modifying the penalty to 25% of the amount levied by the Assessing Authority. The Tribunal rejected the appeal for imposing the full penalty under Section 78, as 25% of the penalty was payable by the appellant due to payment of the entire service tax and interest before the show cause notice. The decision was based on the payment made before the initiation of proceedings, limiting the liability to 25% as per the statutory provision. en-us Fri, 19 Dec 2014 00:00:00 +0530 Fri, 13 May 2016 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255086 The appeal was partly allowed, modifying the penalty to 25% of the amount levied by the Assessing Authority. The Tribunal rejected the appeal for imposing the full penalty under Section 78, as 25% of the penalty was payable by the appellant due to payment of the entire service tax and interest before the show cause notice. The decision was based on the payment made before the initiation of proceedings, limiting the liability to 25% as per the statutory provision. Case-Laws Service Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255086