https://www.taxtmi.com/caselaws?id=350216 The Judicial Member at the Appellate Tribunal CESTAT Bangalore upheld the Commissioner (A)'s decision to reduce the penalty under Section 78 of the Finance Act, 1994 to 25% for an assessee engaged in providing taxable services. The Revenue's appeal against this reduction was dismissed, with the Judicial Member citing legal principles and a Kerala High Court judgment supporting the reduction based on voluntary payment of service tax with interest before the show-cause notice. The decision was delivered on 05/10/2017 by Shri S.S. Garg, with Ms. Kavitha Podwal representing the Appellant. en-us Thu, 05 Oct 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350216 The Judicial Member at the Appellate Tribunal CESTAT Bangalore upheld the Commissioner (A)'s decision to reduce the penalty under Section 78 of the Finance Act, 1994 to 25% for an assessee engaged in providing taxable services. The Revenue's appeal against this reduction was dismissed, with the Judicial Member citing legal principles and a Kerala High Court judgment supporting the reduction based on voluntary payment of service tax with interest before the show-cause notice. The decision was delivered on 05/10/2017 by Shri S.S. Garg, with Ms. Kavitha Podwal representing the Appellant. Case-Laws Service Tax Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350216