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2020 (1) TMI 322 - AT - Service TaxImposition of penalties u/s 77 and 78 - Non-payment of service tax - Service Tax Registration not obtained - Dry cleaning services - period 01/04/2012 to 30/06/2012 - HELD THAT:- The appellants have not disputed the taxability of the activity undertaken and have also paid the service tax liability as soon as they came to know that their activity is liable to service tax. Further, the appellant during the course of investigation have made various payments which is recorded - The Commissioner (Appeals) in the impugned order has recorded the findings that the appellant had paid the entire dues along with 25% penalty of ₹ 2,64,505/- on 10/10/2018 and the Order-in-Original was dated 27/08/2018. Hence they have not fulfilled the condition as per Section 78 of the Finance Act. In the rectification of mistake application filed by the appellant, learned Commissioner vide his Order dated 05/09/2019 has allowed the ROM and modified the impugned order dated 25/03/2019 to the extent of acceptance of payment of reduced penalty as per proviso to Section 78(1) of the Finance Act, 1994. Other demands of service tax, interest and other aspects stand undisturbed and the appellant has also paid the same as reflected in the table - Further, this ROM was allowed by the Commissioner after the present appeal has been filed and in the present appeal, the appellant has only aggrieved by the demand of balance penalty imposed on them under Section 78(1) of the Finance Act, 1994. Since the Commissioner himself has accepted the reduced penalty by allowing the ROM application filed by the appellant, hence the relief sought has already been given by the Commissioner (Appeals). Other penalties are upheld. Appeal dismissed - decided against appellant.
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