2015 (12) TMI 334

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..... lant have collected the service tax therefore it could not be said that they were unaware of the service tax liability and payment thereof therefore in my considered view appellant could not showed any reasonable cause by which penalty can be waived invoking Section 80 of the Finance Act, 1994. I therefore upheld the impugned order and dismissed the appeal. - Decided against assessee. - APPEAL NO .....

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..... d to the government exchequer. The show cause notice was issued proposing demand of service tax amounting to ₹ 2,19,174/- interest under Section 75 and penalty under Section 76,77 and 78. In the adjudication, the adjudicating authority has confirmed demand and imposed penalty of ₹ 5,000/- under Section 77 and equal amount of penalty under Section 78 and also imposed penalty under Secti .....

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..... findings of the impugned order. he submits that submission of the Ld. Counsel is not correct for the reason that appellant was register with service tax authority and knowingly they have collected service tax and not paid to the government therefore his ignorance is not proved. Since it is not simple case of non payment of service tax, appellant knowingly collected service tax and not paid to the .....

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