Custom, Excise & Service Tax Tribunal
M/S.Unicard Marketing Services Pvt. ... vs Commissioner Of Service Tax, Chennai Ii on 7 October, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. ST/40391/2016
(Arising out of Order-in-Appeal No.355/2015 (STA-II) dated 30.11.2015 passed by the Commissioner of Service Tax (Appeals II), Chennai)
M/s.Unicard Marketing Services Pvt. Ltd. Appellant
Vs.
Commissioner of Service Tax, Chennai II Respondent
Appearance Shri N.K. Bharath Kumar, CA the Appellant Shri B. Govindarajan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 07.10.2016 Final Order No. 41823 / 2016 Appellant says that the entire tax demand has been paid in two installments. First installment was paid before adjudication and the second installment was paid in the course of adjudication. Such discharge of the tax was also followed by interest and 25% of the second installment tax due towards penalty after issuance of the show cause notice.
2. In view of the above compliance, there is no further grievance by Revenue today.
3. Accordingly, appeal is allowed to the above limited extent reducing the penalty to 25% of the amount as aforesaid. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2