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2018 (8) TMI 484 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - non-payment of service tax along with Interest - appellant, an organised sector under Government of India - Held that:- It is on record that the Respondent failed to pay service tax on the services rendered by them during the period in question, which is not in dispute that the Respondent has rendered the taxable services under “Scientific and Technical Consultancy Services”, which is taxable as per Sub-section 105 of Section 65 of the Act. It is fact that the Respondent has failed to take registration under Section 69 of the Act as well as also did not make payment as required under Section 68 read with Rule 6 of Service Tax Rules, 1994. Also no service tax return as per Section 70 of the Act read with Rule 7 of the Rules, has filed by the Respondent and therefore, they are liable to pay service tax along with interest and penalty. It is also fact that during this period, the respondent has not collected any service tax from their clients and agreed to pay the amount from the Suspense Account of Ministry of Mines under which they are functioning. It is also not in dispute that the respondent is organized under the Government of India under Ministry of Mines. They have under the bonafide belief, failed to pay the service tax, which is not payable by the respondent on the services rendered by them and not collected from their clients - After knowing that they are liable to pay service tax and they have taken the registration and started to follow the procedure and Rules in respect of payment of service tax and started paying the same. No malafide can be attributed to the respondent, who is organized under Government of India. Penalty not warranted - appeal dismissed - decided against Revenue.
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