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2018 (10) TMI 646 - AT - Service TaxPenalty u/s 77 and 78 of FA - Returns not filed by appellant - non-payment of service tax - benefit of reduced penalty - Held that:- The appellant got themselves registered under the service tax, vide registration dated 07/11/2008. In spite of getting themselves registered, appellant did not file ST-3 returns nor deposited the service tax in question. The appellant’s plea that the service tax was not being deposited on account of financial difficulties being faced by them cannot be appreciated inasmuch it was the legal obligation on the part of the assessee to deposit the service tax in time - penalty upheld. Benefit of reduced penalty - Held that:- The option having been granted by the Appellate Authority to deposit the 25% penalties within a period of 30 days from the date of passing of impugned Order-in-Appeal, having not been exercised by the assessee, no further extension can be granted for exercise of said option. Appeal dismissed - decided against appellant.
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