https://www.taxtmi.com/caselaws?id=373813 Concessional penalty under Section 11AC of the Central Excise Act, applied through Section 83 of the Finance Act to service tax penalties under Sections 76 to 78, is available only where the tax is paid before issuance of the show cause notice or within 30 days of service of that notice. If neither statutory condition is met, the authority has no further discretion to reduce the penalty below the prescribed level. On that construction, the appellant could not claim reduction to 25%, and the penalty reduction to 50% was upheld. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 09:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373813 Concessional penalty under Section 11AC of the Central Excise Act, applied through Section 83 of the Finance Act to service tax penalties under Sections 76 to 78, is available only where the tax is paid before issuance of the show cause notice or within 30 days of service of that notice. If neither statutory condition is met, the authority has no further discretion to reduce the penalty below the prescribed level. On that construction, the appellant could not claim reduction to 25%, and the penalty reduction to 50% was upheld. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373813