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2017 (12) TMI 1500 - AT - Service TaxTax collected but not paid - Advertising Agency Services - penalty u/s 77 and 78 - Held that: - the service tax was collected by the appellant from its customers and has not been deposited in the Government account. Further there are no justifiable reason for not depositing the service tax in the Government account - appellant paid the service tax along with interest only after it was detected by the Department - penalty upheld - appeal dismissed - decided against appellant.
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