2014 (2) TMI 812

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..... course of investigation that appellant is receiving service tax and not paying to the department. In these circumstances, penalty under Section 77 and 78 are confirmed by upholding the impugned order. - Decided against the assessee. - ST/575/10-Mum - - - Dated:- 10-1-2014 - Ashok Jindal, J. For the Appellant : Shri S S Punalkar, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Comm (A .....

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..... testing penalty on the premise that the organization was run by a proprietor, who was not having good health during the period and could not pay service tax in time. 3. The counsel for the appellant submits that as they have paid service tax along with interest and they have not suppressed any fact from the department and cooperated during the course of investigation, therefore, benefit of Secti .....

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