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2019 (5) TMI 163 - HC - Service TaxImposition of penalty u/s 78 of FA - entire service tax along with interest had been paid before the issuance of SCN - HELD THAT:- The factual scenario appears to stare against the appellant in the sense that, there is record to show that the appellant has collected service tax from its client/customer, but failed to remit the same with the Department. The plea of innocence and bona fides should necessarily fail - there is no error in the order passed by the Tribunal and no question of law, much less substantial questions of law arise for consideration in this appeal - Appeal dismissed.
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