2018 (6) TMI 1083

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....stant Commissioner (AR), for respondent ORDER Per: Ramesh Nair Present appeal has been filed against the Order-inappeal dt. 04.12.2013 passed by the Commissioner (Appeals), Nagpur. Brief facts of the case are that the demand has been raised against the Appellant under the category of Business Auxiliary Services. 2. Shri Amit Agarwal, ld. Consultant appearing for the Appellant submits t....

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....d penalty under section 78 for non payment of service tax has been imposed upon the Appellant. We find from the show cause notice and the impugned order that the Appellant was not given option to pay reduced penalty of 25% imposed upon him under proviso to section 78. We find that as per the Hon'ble Supreme Court order in case of COMMISSIONER OF C. EX. & CUSTOMS Vs. R.A. SHAIKH PAPER MILLS P. LTD.....