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2018 (6) TMI 1015 - HC - Service TaxMaintainability of appeal - Question of fact involved - Penalty u/s 78 of FA, 1994 - service tax paid by service tax recipient belatedly - Held that:- No question of law arises in the present appeal filed by the Appellant as both the Appellate Authorities below have concurrently found as fact, against the Assessee that the Appellant did not pay the service tax in time even though such service tax was collected from the service recipient. Appeal dismissed as without merit - If the Appellant-Assessee feels that any mistake apparent has occurred at the hands of the learned Tribunal by not considering the documents produced by it, it is open to the Appellant-Assessee to take recourse to appropriate legal measures as provided under Section 35C of the Act.
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