TMI Blog2023 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty. Therefore, the adjudicating authority has rightly not imposed the penalty under Section 76 78. However, the respondent has not followed the provision such as non-obtaining the service tax registration nor deposited the service tax collected from their customer on their own therefore, in terms of Section 77 they are liable to pay penalty of Rs.10,000/-. Thus, penalty of Rs.10,000/- is imposed on the respondent - appeal of Revenue allowed partly. - Service Tax Appeal No.11218 of 2013 - A/10242/2023 - Dated:- 7-2-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Tara Prakash, Deputy Commissioner (AR) for the Appellant Shri S J Vyas, Advocate for the Respondent ORDER The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax demand under Section 73(A). For ease of reference, we reproduce section 76, 77 78. 76. Penalty for failure to collect or pay service tax . - Any person responsible for collecting service tax in accordance with the provisions of sub-section (1) of section 68, who (a) fails to collect such tax; or (b) having collected the service tax, fails to pay such tax to the credit of the Central Government in accordance with the provisions of sub-section (2) of that section, shall pay, - (i) in the case referred to in clause (a), in addition to paying the tax in accordance with the provisions of sub-section (3) of that section and interest in accordance with the provisions of section 75, by way of penalty, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exceed twice, the amount of service tax sought to be evaded by reason of suppression or concealment of the value of taxable service or the furnishing of inaccurate value of such taxable service : Provided that if the value of taxable service (as determined by the Central Excise Officer on assessment) in respect of which value has been suppressed or concealed or inaccurate value has been furnished exceeds a sum of twenty-five thousand rupees, the Central Excise Officer shall not issue any direction for payment by way of penalty without the previous approval of the Collector of Central Excise. From the reading of above sections 76 78, it is clear that penalty under such sections can be imposed only when demand of service tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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