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2015 (8) TMI 28 - AT - Service TaxPenalty of equal amount under Sections 78, 76, 77 (1)(b), 77(1)(C) of the Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994 - Maintenance or Repair Service - Held that:- Appellants had not taken this stand before the lower authorities. This document was not placed before the lower authorities and the same cannot be accepted at this stage. I find that the Appellants already paid the entire amount of tax before issue of Show Cause Notice. They have also collected the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted. It is clear case of suppression of facts with intent to evade payment of tax and extended period of limitation would be involved - penalties imposed under other Sections are not warranted. The Tribunal in the case of Prompt Services Vs CCE Bolpur - [2011 (5) TMI 805 - CESTAT, KOLKATA] on the identical issue held that penalty only under one Section is sufficient and adequate deterrent - demand of Service Tax alongwith interest and the penalty under Section 78 are upheld and other penalties set aside - Decided in favour of assessee.
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