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2017 (10) TMI 800 - AT - Service TaxPenalty u/s 76 and 77 - service tax collected but not deposited - Held that: - the appellant knowingly, was regularly collecting the service tax from their clients and were not depositing to the Govt. Account. Moreover, they were also not declaring the said service tax liability in the ST-3 returns, which clearly shows their malafide - penalty u/s 76 upheld. Penalty u/s 77 upheld - Held that: - in the SCN the said penalty was not even proposed - This is a settled law that adjudication order can not travel beyond the scope of SCN - penalty set aside. Appeal allowed in part.
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