2010 (7) TMI 400

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..... s fraud, collusion, mis-statement or suppression - Delayed payment of service tax, therefore, does not come under the ambit of Section 78 – Held that: - penalty upheld under Section 78 by the lower appellate authority requires to be set aside - Section 76 would have been more appropriate for imposition of penalty in this case which covers cases of failure to pay service tax - authority has set asi .....

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..... tion reads as penalty for suppressing value of taxable services . Delayed payment of service tax, therefore, does not come under the ambit of Section 78. Hence the penalty upheld under Section 78 by the lower appellate authority requires to be set aside. I order accordingly and allow the appeal. Before parting with the case, I note that Section 76 would have been more appropriate for imposition o .....

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