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2017 (4) TMI 858 - AT - Service TaxImposition of penalty u/s 78 of FA, 1994 - It was noticed by the department that appellants did not file ST-3 returns and did not discharge their service tax liability for the period from April 2010 to March 2011 - case of appellant is that they had provided the services to Government Departments and they did not receive the service tax component. They could not discharge their tax liability only because of financial hardships - Held that: - total demand raised is arrived from the financial statements and such other documents furnished to the department by the appellant. Nothing hidden was unearthed by the department. Mere non-payment of service tax and mere non-filing of returns does not attract the provisions of Section 78 as it contains the words fraud, wilful mis-statement and suppression of facts - The impugned order is modified to the extent of setting aside the penalty imposed under Section 78 only without disturbing the confirmation of demand, interest thereon or the late fee imposed u/s 77 of FA, 1994 - appeal allowed - decided partly in favor of assessee.
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