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2013 (5) TMI 230 - AT - Service TaxPenalty – u/s 78 of the Act – appellant collected the tax and have not deposited. – appellant submits the he deposited the amount of duty, interest before issuance of SCN the non-payment of tax was due to wrong reconciliation of the amount received. Therefore the penalty cannot be imposed. Held that - The facts for imposition of penalty u/s 78 is narrated clearly in the SCN. Further, the adjudicating authority had clearly mentioned in the adjudication order that if the service tax determined is paid within thirty days from the date of communication of the order, then the amount of penalty liable to be paid shall be 25% of the service tax so determined. This option was not exercised by the appellant. - Levy of penalty confirmed.
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