2016 (6) TMI 578

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....ulgod,  AR for the  Respondent ORDER The appellant, inter-alia is engaged in providing services of blast hole drilling, blasting, excavation, loading transport, spreading, dumping etc., of overburden by using machines at open cast mines and are registered with service tax department. They are engaged in providing " Site Formation and Clearance Service" to M/S Western Coal Fields Lt....

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....equal amount (Rs.11,17,235/-) of penalty under Section 78 of the Act, and also giving the option of reduced penalty of 25% (Rs.2,79,309/-) in case the service tax as determined is paid along with interest and reduced penalty is paid within 30 days of communication of the Order-in-Original. 4.  The appellant paid the reduced penalty and also filed appeal before the Commissioner (Appeals) ch....

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....bility. That therefore there is no suppression of facts with intent to evade payment of duty. That the equal amount of penalty imposed is not legal or proper. However, the learned consultant submitted that appellant has paid the entire service tax demand along with interest as well as 25% of reduced penalty. 6.  The learned AR, Shri A.B.Kulgod supported the findings in the impugned order a....