Enhanced penalty of service tax couldn't be demanded from assessee where penalty had been paid as per original order

GST/Excise/ST/VAT: Where Adjudicating Authority held that assessee was liable to pay service tax of Rs. 1.58 lakhs and also imposed equivalent penalty under section 78 and assessee paid differential service tax and also 25 per cent of penalty within time prescribed under second proviso to section 78 and thereafter Commissioner (Appeals), on appeal filed by revenue, demanded from assessee service tax of Rs. 4.77 lakhs and also imposed equivalent penalty under section 78, enhanced penalty could no

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