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2017 (1) TMI 165 - AT - Service TaxImposition of penalties - mis-match of value - intent to evade tax - Held that: - The contention of the appellant is that the short payment of service tax occurred because of the difference in the amounts collected and the amounts reflected in the balance sheet. On coming to know of the fact the appellant made payment of ₹ 1,63,913/- and requested for remand of the matter to verify whether there was actually any difference in the amount reflected in balance sheets and that actually received - It is seen that appellant has not replied to the show cause notice. Even though no reply was filed, it has to be considered that the appellant has attended the personal hearing - Further written submissions was filed on behalf of the appellant in the personal hearing held on 18-10-2007 before the Commissioner (Appeals). In the said written submission, it is stated that the appellant accepted the liability of service tax, and prayed for waiving the penalty by invoking Section 80 of the Finance Act. This being so, as the appellant having accepted the liability and also having not defended the show cause notice, even after getting opportunity, I am of the view that the beneficial provision of Section 80 need not be invoked. I find penalty imposed under Section 78 to be legal and proper. However, the penalty imposed u/s 76 is set aside - appeal allowed - decided partly in favor of appellant.
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