2007 (2) TMI 645

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..... r : S.L. Peeran, Member (J)]. - The appellants are not contesting the levy of service tax on the services rendered by them. They are only aggrieved with the penalty of ₹ 3,70,057/- each under Sections 76 78 of the Finance Act, 1994. The appellant s contention is that they had not collected the service tax amount from M/s. BSNL to whom they had rendered the services. They are under impress .....

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..... discharging the service tax. It is their responsibility to collect the service tax amount from the customers. 5. On a careful consideration of the matter, we find that the appellant has discharged the service tax along with interest immediately after the order has been issued. They are seeking reduction of penalty which has been imposed equivalent amount of the service tax under Sections 76 .....

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