2011 (6) TMI 406

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....eard both sides. 2. In the present case, there is no dispute about the Service Tax liability and interest liability which stands paid before the issue of show cause notice. The original authority imposed a penalty of Rs.1,05,970/- under Section 78 and the same has been upheld by the Commissioner (Appeals). 3. Learned advocate for the appellants submits that neither the original authority nor....

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....penalty equal to Service Tax demanded under Section 78 of Finance Act, 1994. He also submits that the claim that they have paid 25% of penalty may be accepted subject to verification. 5. I have carefully considered the submissions from both sides and perused the records. Inasmuch as the original authority and the Commissioner (Appeals) have not given any option to pay reduced penalty, and inasm....