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2019 (1) TMI 68 - AT - Service TaxPenalty u/s 78 of FA - non-payment of service tax - it was alleged that the appellants have collected the Service Tax and not paid the same in the Government treasury which itself tantamount to malafide on the part of appellant - suppression of facts - Held that:- The appellants have collected the Service Tax and not paid the same to the Government treasury and also filed late Return for the impugned period - when the audit was conducted and the Audit Party found that the appellants are liable to pay Service Tax, the appellant conceded his liability and paid a part of the amount and thereafter filed the Return on 13.07.2015. Also, subsequently before adjudication he paid the remaining amount but did not pay the interest which was paid subsequently. During the relevant period as per Section 78 the penalty shall be 50% of the Service Tax for the period beginning from 8th April, 2011 up to the date on which the Finance Act, 2015 receives the assent of the President. Further, as per the provision of Section 78 prevailing till March 2015 in respect of accounted transactions penalty imposable under Section 78 of the Act was 50% of the Service Tax. By following the said provision, the Commissioner of Central Tax has held that penalty imposable under Section 78 has been restricted to 50% of the Service Tax for the period till March 2015 and the said decisions have also been placed on record by the appellant. The penalty restricted to 50% of the duty demand - appeal allowed in part.
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