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2023 (2) TMI 8 - AT - Service TaxPenalty under Section 78 of FA - appellant was aware about the tax liability on POP charges when they raised the original invoice for the service, or not - wilful suppression of facts or not - HELD THAT:- Although there is default on the part of the appellant in depositing the tax as service tax was payable during the relevant period, on receipt basis and the appellant have received the payment for service in September, 2007. There is no deliberate default as the appellant, on being advised had raised supplementary invoice for the tax amount, they could collect the service tax payment only on 26th September, 2009 and after receiving the payment, they immediately deposited the tax amount on 19.09.2009. All the transactions are recorded in the books of accounts maintained in the ordinary course of business. Thus, the issue is more of correct interpretation of the Statute, and no case of deliberate default is made out. The penalty under Section 78 imposed on the appellant is set aside - appeal allowed.
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