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2009 (3) TMI 296 - AT - Service TaxPenalty – default in payment of tax - The undisputed facts are that appellant is liable to discharge the Service Tax on the service of “Manpower Recruitment Services & Commercial Training and Coaching Services”. It is also undisputed that they had collected the Service Tax for the period January 2006 to 17-4-2006 and did not deposit the amount, in time, as provided in the law. It is also not disputed that appellant has discharged the entire Service Tax liability with interest. Appellant is not challenging the tax liability and interest thereon. The challenge of the appellant in this appeal is against the imposition of penalties under Section 76, 77 and 78 of the Finance Act, 1994. – since appellant had collected the Service Tax but not deposited the same with the Government treasury, imposition of penalty u/s 76, as it stood during the relevant period, is correct and justified - as appellant has not filed the ST-3 Returns as mandated penalty imposed under Section 77 is correct and is upheld - we find that there is no allegation in the show cause notice, regarding suppression, willful misstatement, fraud or collusion with intent to evade payment of Service Tax, no penalty can be imposed u/s 78 – demand confirmed u/s 73(1) – appeal partly allowed
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