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2017 (5) TMI 1084 - AT - Service TaxPenalty u/s 76 of FA - appellant collected the tax but could not deposit the same to Revenue - appellant pleaded that due to the accident of the proprietor in 2007-08 though they have collected the Service Tax but could not deposit with the Govt - Held that: - Though they have been registered with the Dept., they have failed to file necessary Returns nor informed the Dept., about their inability to deposit Service Tax though collected from customers. Therefore, their explanation that they are innocent and their approach is bonafide cannot be acceptable to a man of ordinary prudence - However, confirmation of penalty u/s 76 as well u/s 78 in the case of appellant is bad in law - decided partly in favor of appellant.
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