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2017 (9) TMI 623 - CESTAT NEW DELHILiability of service tax - work relating to photostudio - whether the liability of service tax is on gross value collected for the services of photography and photography studio/ agency provided by the appellant? - Held that: - the appellant is liable to pay service tax for the gross amount received on account of services of photography & Photostudio agency - there cannot be two opinions that the liability of service tax payable by the appellant is for the gross value collected for the service of photography and photography studio/agency rendered to the customers. It is an undisputed fact that the appellant has already paid the demand of service tax confirmed by the impugned order - demand of tax with interest sustained. Penalty u/s 78 - Held that: - when there is no willful suppression or misstatement of facts, fraud, and collusion with intent to evade payment of Service Tax on the part of the appellant, penalty on appellant is set aside. Appeal allowed - decided partly in favor of appellant.
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