Benefit of reduced penalty allowed if duty & interest paid within 30 days of communication of SCN/order – HC

Urvashi Porwal Brief of the Case In the case of Principal Commissioner of Service Tax V/S Tops Security Ltd , it was held that an appellate authority cannot at the appellate stage give the option to an Assessee to pay the reduced penalty within a time that is beyond what is stipulated in the third proviso to Section 78 (1) of the Finance Act, 1994. The option to pay the reduced penalty comes to an end on the expiry of thirty days from the date of communication of the adjudication order. It is only where the service tax is enhanced by an appellate authority that, in terms of the proviso to Sect...