Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty

Nebula Computers Pvt. Ltd. Vs Commissioner of GST & Central Excise  (CESTAT Chennai)

CESTAT Chennai held that benefit of CBEC Circular F. No. 137/167/2006-CX dated 3.10.2007 vis-à-vis provisions of section 73(1A) of the Finance Act, 1994, relating to conclusion of entire proceedings on payment of service tax along with interest not available, as assessee failed to pay reduced penalty as required.

Facts- It was noticed that the assessee had rendered the services of ma

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