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2018 (11) TMI 1525 - AT - Service TaxPenalty u/s 77 and 78 - wrong assessment of Service Tax liability - reduction in rate of service tax - service tax alongwith interest paid before issuance of SCN - Held that:- When the appellant admitted itself that it had negotiated the price which includes Service Tax components, it is not understood as to how he believed that the tax would be paid by the service receiver. More importantly, non-payment of Service Tax collected by the appellant was detected by the Department from the point of service received from the service receiver i.e. appellant and the same would clearly establish the intention of the appellant that it had not paid the tax under bonafide mistake, since its intention to evade payment of tax was apparent from its conduct. The investigation made by the Department also reveals that appellant had not declared their Service Tax liability correctly for which he imposed penalty under Section 78 of the Finance Act, 1994 - Penalty under Section 77 to the tune of ₹ 10,000/- was also imposed as appellant had failed to furnish the periodical ST-3 returns in contravention to Section 70 of the Finance Act, 1994 - penalties upheld. Appeal dismissed - decided against appellant.
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