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2019 (7) TMI 831 - AT - Service TaxHealth and fitness services - appellant is providing taxable service of health club and fitness services without getting registered, without payment of Service Tax, without filing the returns - demand of service tax alongwith interest and penalty - HELD THAT:- The appellant was liable to pay Service Tax for providing taxable service of health club and fitness service but did not get himself registered with the Service Tax Department and did not file the Returns and when the records of the appellant were verified and a SCN was issued demanding Service Tax of ₹ 20,27,851/- for the period 01.04.2011 to 30.09.2014, the appellant paid only ₹ 1,50,000/- during the course of investigation. Penalty u/s 77 and 78 - HELD THAT:- Once the appellant has accepted the liability which was confirmed by invoking the extended period then he is liable to pay penalty as per the provisions of Section 78 of the Act. Since the entire demand is raised on the basis of the books of accounts shown by the appellant where all the transactions were recorded - Since, in the present appeal, the appellant has not contested the demand therefore the extended period has rightly been invoked and penalty under Section 77 & 78 has rightly been imposed. Appeal allowed in part.
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