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2018 (6) TMI 1364 - AT - Service TaxLiability of Service Tax - airport service before 01.07.2010 - scope of SCN - remand of the case - Penalties u/s 77 and 78 - Held that:- It is not in dispute that appellant had not discharged the full service tax liability by not disclosing the full value of the services rendered by them in their ST- 3 returns. It is only the investigation of the department which revealed the true value. There is no reason to agree with the Counsel for the appellant that this case should be remanded back to the original authority. The appellant has not correctly reflected the value of the services rendered by them in their ST-3 returns or paid service tax thereon. When the return has to be filed by the appellant, it is expected that they reflect the correct figures in the returns and not by doing so, they have suppressed the value of the services and thereby evaded payment of service tax. Therefore, penalty is imposable under section 78 of the Finance Act, 1994 for not payment of service tax - Penalty is also correctly imposed under section 77 of the Finance Act, 1994. Appeal dismissed - decided against appellant.
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