TMI Blog2019 (1) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ax in time, which has been collected by them from the service recipient - Moreover, the provisions of Section 78 w.e.f. 14.02.2005 are not applicable to the facts of this case as the appellant did not pay the service tax along with interest and 50% penalty within 30 days of communication of the adjudication order; therefore, the appellant did not require any immunity from this Tribunal for reducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment through Form-26AS of Income Tax Act/Rules. Thereafter, an investigation was conducted and it was found that the appellant is liable to pay the service tax to the tune of ₹ 19,87,177/- (Short Payment of Service Tax). During the course of investigation, the appellant paid an amount of ₹ 3 lakhs towards the liability and promised to pay the rest of the amount very shortly but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect figures of service provided by them and there was no malafide intention to evade payment of service tax; therefore, the immunity from the penalties imposed under Section 78 of the Act be granted. He further submits that as per Section 78 (amended as on 14.05.2015), the maximum penalty is imposable to the tune of 50% to the service tax. 4. On the other hand, Ld. A.R. reiterated the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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