2017 (11) TMI 1401

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....pellant is in appeal against the impugned order imposing penalty under Section 76 & 78 of the Finance Act 1994. 2. The brief facts of the case are that the appellant paid entire amount of service tax along with interest and 25% penalty within 30 days of issuing of the show cause notice. Instead of the appropriation the said amount paid by the appellant and to conclude the proceedings under Sect....

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....rovision of under Section 73(3) are incorporated here as under. 6. On going through the provisions, I find that it is a clear mandate of law that if a assessee paid entire amount of service tax alongwith interest and 25% of service tax as penalty within 30 days of the issuance of the show cause notice the proceedings shall be concluded. Both the authorities below have not appropriated the manda....