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2018 (2) TMI 324 - AT - Service TaxPenalty u/s 77 and 78 of FA - Recovery Agent Services - appellant had not taken any registration nor was making any compliance. Held that: - it is not the case of Revenue that the appellant was a highly educated person understanding and/or having knowledge of the service tax provisions. In the statement recorded the appellant proprietor have stated that he was not aware of the provisions of service tax. He was entirely dependent on the bank which used to calculate the payments/commission payable to him, which was credited to his account, after deducting of income tax TDS at source. Further it is admitted fact on record that the appellant was not preparing any bills on the Bank nor have charged service tax and/or collected any service tax. Thus, there is no conscious attempt on the part of the appellant to evade payment of service tax. There is no deliberate attempt and/or contumacious conduct on the part of the appellant in compliance with the service tax provisions. Penalty u/s 78 set aside - penalty u/s 77 reduced - appeal allowed in part.
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