2013 (1) TMI 24

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..... ated 20.10.2009 insofar as the same relates to sustaining penalty under sections 77 & 78 of the Finance Act. 2. None appears for the appellant in spite of notice. However written submissions dated 13.06.2012 stands filed which has been taken into account. Heard the learned Deputy Commissioner (AR). 3. The relevant facts in brief are that the appellant, a provider of security services was found t .....

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..... collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. This position stands accepted by the proprietor of the appellant firm. Under these circumstances, ingredients of section 78 justifying imposition of equal amount of penalty are evidently available on records. 5. In view of the above, there is no justification for waiving penalty unde .....

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