TMI Blog2017 (1) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no regular payment of Service Tax by the appellants. The appellants have not placed before us any correlation of the tax liability arise during the month and payment made during the month/quarter. The fact is that the appellant have not denied that they have not paid the Service Tax to the Government exchequer despite collecting the same from the clients - penalty u/s 78 are rightly attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the client but did not deposit the same to the Government exchequer and also failed to file statutory ST-3 returns. Consequently, a notice was issued to the appellant. The said notice on adjudication was confirmed and demand along with interest was confirmed, penalty under Sections 78 and 77 was also imposed. However, penalty under Section 76 was not imposed. Aggrieved by the said order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be organized from any bank and other financial institution due to lack of tangible security. 3. Learned AR relies on the impugned order. He argued that the appellant had neither filed ST-3 returns nor paid Service Tax in respect of services provided by them. He pointed out that they had collected the Service Tax from their client, which had not been denied by the appellant. He further argued th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said amount. 4. We have gone through the rival submissions. We find that it is not denied that the appellant had collected the Service Tax from their clients and failed to deposit the same in timely manner with the Revenue. 4.1 As regards the payment of Service Tax by the appellant, on oral direction of the Bench, an enquiry was made with the Central Excise, Pune Commissionerate and As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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