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2013 (6) TMI 645 - CESTAT AHMEDABADPenalty - Non deposit of amount of service tax collected from the client - Held that:- since there is no dispute that the appellant had already collected the amount of service tax liability which has been confirmed and upheld by the first appellate authority, the appellant is liable to penal provisions under Section 76. Penalty u/s 78 - Held that:- penalty is liable to be imposed on the appellant under Section 78, as they have collected the amount of service tax from their clients and not reflected but said collected service tax liability in half yearly return filed with the revenue authorities, appellant was correctly visited with penalty. - the first appellate authority having reduced the service tax liability on the appellant to Rs.2,47,032/- has not given an option to the appellant for discharge of the penalty under the provisions of Section 78 which needs to be extended to the appellant. - Following the decision in the case of Akash Fashions [2009 (1) TMI 113 - GUJARAT HIGH COURT] benefit of payment of penalty of 25% extend to the appellant.
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