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2017 (2) TMI 386 - AT - Service TaxImposition of penalty u/s 76 and 78 of the FA, 1994 - appellant's claim that on the demise of managing director of the company, filing the ST-3 Returns and discharge of Tax could not be complied on the schedule time as prescribed - whether imposition of penalty justified? - Held that: - I do not see any intention by way of suppression or mis-statement of facts resulting into non payment of service tax in time by the appellant. Therefore, penalty u/s 78 is unwarranted and unsustainable of law. However, it is also not contradicted that the amount has been collected from their customers but not paid to the Govt. in time. Thus, penalty u/s 76 is attracted. Appeal disposed off - decided partly in favor of assessee.
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