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2018 (12) TMI 261 - AT - Service TaxBenefit of reduced penalty - Renting of Immovable Property Service - are collecting rent amount but they did not pay service tax on the said rent collected and also not filed ST-3 returns - Held that:- It is a fact that the appellant had recovered the service tax from the lessee/tenant but did not deposit the same in the Government exchequer and kept it with themselves. Further, the appellant have not filed the requisite returns in time, therefore, the department could not ascertain the tax liability of the appellant. Further, the appellant have not complied with the order of the adjudicating authority in toto and has paid only the tax and the 25% penalty but subsequently, after some delay, paid the interest also. Therefore, they are not entitled to the benefit of reduced penalty under Section 78 of the Finance Act, 1994 - appeal dismissed - decided against appellant.
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