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2019 (2) TMI 411 - CESTAT MUMBAIPenalty u/s 78 of FA - Non-payment of service tax - appellant had rendered service and collected service charges with tax but not paid the tax to the department - advertising agency service - period October 2007 to March 2010 - Held that:- It is not in dispute also that during the period they have failed to furnish any returns with the department informing the collection of service tax along with service charges from the customers. In these circumstances, even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under Section 78 of the Finance Act cannot be waived - penalty upheld. Demand of Service Tax - web hosting, server collocation, domain name registration etc. - Held that:- The services rendered by the appellant all in the taxable category of ‘information technology software service’ brought into statute with effect from 16.5.2008 and accordingly, confirmation of demand of ₹ 8,12,493/- for the said period with interest and penalty - the appellant’s plea that they have not raised the issue of taxability for rendering services viz. domain name registration, web hosting, web design etc. is devoid of merit and liable to be rejected. Appeal dismissed - decided against appellant.
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