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ST - Laying RCC foundation for towers of telecom services providers is covered under 'Commercial and Industrial Construction Services' & not under 'Erection, Commissioning and Installation Services': CESTAT


Penalty under Section 78

Payment of penalty equivalent to 25% of the penalty imposed by the original adjudicating authority is considered to be full payment of penalty if service tax, interest and 25% of penalty are paid within 30 of the order in original. If aforementioned amounts are not paid within 30 days, it is not open to appellate authorities to order that 25% of the penalty imposed by the original adjudicating authority be paid within 30 days of appellate order.
However, if an appellate authority increases the penalty for some reason, it can order that 25% of the increased penalty, if paid within 30 days of the order, shall be the good compliance with the order.
S J SINGH, Advocate.

chdzone chdzone 16/01/2016

 

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