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2014 (2) TMI 812 - AT - Service TaxImmunity from levy of penalty - appellant although providing taxable service and also received the service tax from the clients but not paying to the department - Held that:- no immunity can be granted to the appellant who is playing with the money of the department. It was only detected during the course of investigation that appellant is receiving service tax and not paying to the department. In these circumstances, penalty under Section 77 and 78 are confirmed by upholding the impugned order. - Decided against the assessee.
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