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2018 (1) TMI 1486 - CESTAT KOLKATAImposition of penalty u/s 77 and 78 - tax liability discharged - Held that:- The contention of the appellant is that they applied for Service Tax registration in May, 2010. This fact is not clearly coming from the records of the case. In any event, it shows that the appellant was aware of the levy of service tax which they have not discharged within the stipulated time. Therefore, the submission of the Learned Counsel of the bona fide belief on the part of the assessee cannot be accepted. The Commissioner (Appeals) had modified the Adjudication Order and imposed penalty of equal amount under Section 78. In such situation, the benefit under Section 80 of the Act 1994 should be extended in respect of penalties under Section 77(1)(a) and 77(2) as the same are excessive. The demand of Service Tax along with interest is upheld and penalty under Section 78 is also upheld - rest of penalties set aside - appeal allowed in part.
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