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2016 (3) TMI 807 - CESTAT BANGALOREWaiver of penalty - suppression of fact - 'Manpower Recruitment and Supply Agency Service' during the period of October 2005 to March 2008 - Held that:- appellant themselves did not gave full details of liability of their service tax and the said details were collected by the Revenue from the customers of the appellant-assessee by the Central Excise Department. Also the appellant took the registration under Service Tax on 05.02.2008 but did not come forward to give the details of services provided by them to their customer recipients, where they had liability of payment of service tax to the Department. This shows that the appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved on the part of the appellant-assessee, they would not be entitled to take the benefit of provisions of Section 73(3)(4) ibid. Imposition of penalty under Section 77 & 78 of the Finance Act, 1994 - Order-in-original imposed penalty of 200& of the liability of Service tax - Held that:- the penalty of 200% of the Service Tax due, which was the maximum fixed under the then law, can be imposed under Section 78 ibid. Therefore, the penalty of 200% of the tax due is not rightly justified and is reduced to 100% of the liability of payment of Service tax. There is no justifiable reason to interfere with in respect of imposition of penalty under Section 77 ibid. - Decided partly in favour of appellant-assessee
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