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2015 (5) TMI 144 - CESTAT CHENNAILevy of Penalty u/s 78 - Waiver u/s 70 - Industrial or Commercial Construction Service - Service tax collected but not remitted to Government account - Held that:- The appellants have already paid the entire demand along with interest, and the same was appropriated in the OIO. On perusal of the records, I find that it is clearly brought out in the show cause notice as well as in the adjudication order, the appellants have collected service tax amount on the taxable service rendered by them and failed to remit the same and also suppressed the facts in their half yearly return filed for the period September, 2005. They have filed nil return for the said period mentioning that they have not rendered any taxable service. Whereas, it is established that the appellants rendered the service of construction of residential complexes Blue Mount and for the East Crust received the payment from the clients. Therefore, the appellants cannot plead for innocence for invoking Section 80 - Following decision of Kedia Business Centre [2009 (3) TMI 85 - CESTAT MUMBAI] - Decided against assessee.
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