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2015 (8) TMI 1011 - AT - Service TaxSecurity services - appellant neither obtained registration, filed returns nor remitted service tax - Cum tax benefit - Held that:- The appellant failed to produce any material, either before the primary or the lower appellate authority in support of its plea of having received a lesser amount as consideration than what was billed. No material was also produced before the authorities below in support of its claim that ₹ 3,81,691/- was for rendition of construction service and not security service. A mere plea without probative evidence in support of such plea would not suffice. - appellant shall be entitled to cum-tax benefit. The authorities below have confirmed imposition of penalties under Section 76 and 78 as well. In view of several decisions it is clear that there is a discretion available, even prior to amendment of Section 78 for not imposing penalties under Sections 76 & 78 simultaneously. We therefore set aside imposition of penalty under Section 76 and confirm penalty under Section 78. Section 78 also requires that the assessee should be informed of the facility of remitting service tax and interest along with 25% of penalty within 30 days towards compliance of liability - Matter remanded back - Decided in favour of assessee.
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