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2018 (8) TMI 488 - AT - Service TaxOutdoor Caterer Services - it was alleged that appellant have not discharged the service tax in respect of services provided to M/s IOCL Gujarat refinery and M/s IPCL, Dahej - Held that:- As regards, the service tax liability upon the appellant, there is absolutely no dispute and the appellant is liable to pay, hence the Service Tax demand confirmed in the impugned order is not under dispute - the demand of service tax and interest there on upheld. Penalty - Held that:- The appellant despite obtaining the registration in 2005 did not discharge the service tax only on the reason stated by the Ld. Counsel that the appellant were not reimbursed the service tax amount by the service tax recipient - merely for this reason, the appellant cannot be absolved from the liability of payment of service tax. Therefore, this lame excuse does not help the appellant - the appellant could not make out any case for waiver of penalties under section 80. However, the penalties under different sections 76 and 78 of Finance Act, 1994 shall not be imposed simultaneously, thus, penalty u/s 76 set aside, while upholding penalty u/s 78. Appeal allowed in part.
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