2009 (12) TMI 166

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....itated renting of party plot on commission basis. However, department demanded service tax from them on the ground that they were rendering mandap-keeper service and the appellant also paid the full amount of service tax with interest before issuance of show-cause notice. Further, 25 per cent of the service tax was also deposited towards penalty within 30 days of the adjudication order. 2. Learne....

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.... also deposited penalty of 25 per cent within 30 days of adjudication order, and therefore, a lenient view can be taken and penalty under section 76 waived by invoking provisions of section 80 of Finance Act, 1994. Further, he also relies upon the decision of Tribunal in case of Santhi Casting Works v. CCE [2009] 20 STT 459 (Chennai - CESTAT) in support of his contention that once the service tax ....