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2010 (2) TMI 427 - AT - Service TaxPenalty - The assessee are engaged in providing cable network services. On the ground that the assessee had short-paid service tax to the tune of Rs. 44,473 during the period October 2002 to March 2005 by suppressing the amount of collection from their customers, service tax with interest has been demanded. Assistant Commissioner imposed penalty of Rs. 44,473 under both section 76 and 78. in revision Commissioner imposed additional penalty u/s 76 of Rs. 44,473. held that- revenue's contention in appeal that Commissioner had failed to impose penalty u/s 78 was to be recjected.
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