2017 (11) TMI 95

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....r : S.S Garg The present appeal is filed by the Revenue against the impugned order dated 31.1.2012 passed by the Commissioner (A), wherein the Commissioner (A) had upheld the penalties imposed under Section 76 and 77 of the Finance Act, 1992 but reduced the penalty imposed under Section 78 to 25% subject to payment of reduced penalty within 30 days from the date of communication of the order. ....

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....ault period before the issue of show-cause notice. After considering the submissions of the assessee, the original authority confirmed the demand and appropriated the amount paid by the assessee towards the service tax as well as interest and also imposed penalties under Section 76, 77 and 78 of the Act. Aggrieved by the Order-in-Original, the assessee filed appeal before the Commissioner (A) who ....

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....nder Section 78. 6.  I have gone through the impugned order and I find that the assessee has not paid the service tax for the period from 1/2004 to 6/2007 but on being pointed out by the department, the assessee paid the service tax with interest much before the issue of show-cause notice. Further, I find that the Commissioner (A) has given the benefit of reducing the penalty to 25% under ....