2011 (8) TMI 392

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....ervices under the category of business auxiliary service and they had failed to pay service tax on the amounts received. In the proceedings initiated, when respondents had filed an appeal before Commissioner (Appeals), he had reduced the penalty under Section 78 of Finance Act, 1994 from Rs.4,81,121/- to Rs.1 lakh which was upheld by this Tribunal vide order No.A/2194/WZB/AHD/09 dated 23.10.09. &n....

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....an be either be fully waived or the mandatory penalty equal to the amount of service tax has to be levied. In view of the fact that the assessee was not in appeal and it was only the Revenue which was in appeal against the decision of the learned Commissioner (Appeals) reducing the penalty and against that decision Revenue was in appeal, the rejection of penalty under Section 80 upheld by this Tri....

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....reduced the penalty below 25%, such an option is required to be given at this stage. In view of this decision Tribunal in the case of Swathi Chemicals Industries Ltd. reported in 2009 (248) ELT 421 and the decision of the Hon ble High Court of Gujarat in the case of M/s. Akash Fashion Prints Pvt. Limited reported in 2009 (93) RLT 471 (Guj.), the respondent is given an option to pay 25% of the serv....