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2018 (6) TMI 713 - AT - Service TaxManagement Consultant Service - non-discharge of service tax - penalty - Held that:- Though the appellant argues that this amount is not received towards consideration and the amount is only towards ticket charges, no documentary proof has been placed by the appellants. Therefore, the contention of the appellant that these are not consideration/charges received for the services rendered is not acceptable - demand of tax with interest upheld. Penalty u/s 78 - Held that:- As the appellant has declared the amount in their accounts from where the department has come to know about the receipt of the same, penalty imposed is unwarranted. Appeal allowed in part.
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