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2017 (6) TMI 227 - AT - Service TaxPenalty u/s 78 - Maintenance and repair services - Failure to discharge service tax - failure to file ST-3 returns - case of appellant is that they had deposited the service tax dues and the delay is purely due to liquidity crunch - Held that: - the appellant has collected the service tax and did not deposit the same to the Government Treasury which shows that he has an intention to evade service tax - penalty upheld - decided against appellant.
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