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2017 (1) TMI 1187 - AT - Service TaxSecurity Agency Service - default in tax payment - the appellant had defaulted the tax liability inspite of having collected the service tax amount from their clients, whether the leniency can be accorded? - Held that: - the appellant had collected from their client not only the charges for the services but also service tax liability thereon. Even so, they have not remitted the said liability to the exchequer - the appellant certainly has not come out with clean hands to this forum and hence the appeal for extension of CUM duty benefit is not merited and hence not acceded to - demand of tax and interest upheld. With reference to penalty under Section 78, the same is modified to 25% of the service tax demanded provided, the appellant says up the entire duty liability with interest along with reduced penalty within a month of this order - As penalty under Section 78 is confirmed, there shall be no further penalty under Section 76 of finance Act, 1994. Appeal disposed off - decided partly in favor of assessee.
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