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2018 (5) TMI 1528 - AT - Service TaxPenalty - assessee collected service tax on them from their customers but failed to deposit the same with the Government - Held that: - the appellant cannot claim ignorance that they are liable to pay service tax on the services rendered by them. They have collected service tax wilfully and not paid the same to the Government, hence the demand of service tax as confirmed is sustainable. Penalty under section 77(2) of Finance Act 1944 is imposable on the appellant due to failure to submit ST-3 returns. Penalty u/s 76 and 78 - Held that: - the proviso of sub section 2 of Section 78 was introduced on 10.05.2008 stating that no penalty is imposable under section 76, when a penalty is imposed under section 78 - As it is now settled law, penalty cannot be imposed under section 76 of Finance Act, 1944 if it is imposed under section 78. The Order-in-Appeal is upheld with the modification that the service tax liability with interest and penalty under sections 77 & 78 is also upheld while the penalty under section 76 is set aside - appeal disposed off.
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