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2018 (3) TMI 355 - AT - Service TaxPenalty u/s 76 and 78 - delayed payment of service tax - delayed filing of returns - Held that: - it is apparent that M/s. Venkateshwara Earthmovers failed to pay the duty in the entire period of three years. They had also not filled any ST-3 returns however they had already taken registrations. The amounts paid by the appellants in cash also take the shape of duty only when the same are adjusted by filling the return against the duty liability. In absence of such adjustment of amounts paid against a existing duty liability the said payments do not take the shape of payment of service tax. Thus it is apparent that M/s. Venkateshwara Earthmovers by not filling return for a period of over three years and not by paying tax despite collecting the same from the service recipients even though they had taken the registration have made themselves liable to penalty under Section 78 also. The penalty equal to the duty amount confirmed under Section 78 is imposed however the noticee is given an option to pay only 25% of the penalty amount - appeal allowed in part.
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