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2013 (1) TMI 297 - AT - Service TaxFranchisee service - Business auxiliary service - Consideration received for the services rendered as cum tax - Appellant has not collected service tax from the recipient of the services – Held that:- The entire consideration received has to be treated as cum tax and the amount received should be apportioned between the assessable value and the service tax liability. In favour of assessee Penalty u/s 76 - failure to pay service tax in time – Assessee argues that imposition of penalty u/s 76 is quite harsh, especially when there is no intention to evade service tax on the part of the assessee - Held that:- Following the decision in case of Krishna Poduval (2005 (10) TMI 279 - KERALA HIGH COURT) that there can be a situation where even without suppressing value of taxable service, the person liable to pay service tax fails to pay. Penalty can certainly be imposed on erring persons. Therefore, for failure to pay service tax in time, the appellant is liable to penalty u/s 76. In favour of revenue
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