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2018 (9) TMI 182 - CESTAT AHMEDABADAdvertising Service - suppression of facts - extended period of limitation - penalty - Held that:- During the relevant period the service tax was chargeable only on the actual receipt of the gross value towards the service provided. In the balance sheet the total income on the basis of billed amount is booked, even if the billed amount though recorded in the books of accounts but out of which a part amount is not received, the same cannot be charged to service tax. However, this aspect has not been properly considered by lower authority - matter requires reconsideration. Penalty u/s 76 and 78 - Held that:- It is a settled law that the penalty under both the sections cannot be imposed simultaneously - Penalty u/s 76 set aside. Appeal allowed by way of remand.
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