TMI Blog2019 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ted service tax from its client/customer, but failed to remit the same with the Department. The plea of innocence and bona fides should necessarily fail - there is no error in the order passed by the Tribunal and no question of law, much less substantial questions of law arise for consideration in this appeal - Appeal dismissed. - Civil Miscellaneous Appeal No.2630 of 2016 And Civil Miscellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 80 of the Finance Act in respect of Section 78 of the Finance Act whereas the same provision is considered for Section 76 and 77 of the Finance Act? (ii) Whether in the facts and circumstances of the case, the Tribunal was right in confirming the penalty imposed under Section 78 of the Finance Act, 1944 since the entire service tax along with interest had been paid before the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to know that they are rendering service tax, they registered themselves with the Department and paid tax and therefore, the respondent should not have imposed penalty. Unfortunately, the factual scenario appears to stare against the appellant in the sense that, there is record to show that the appellant has collected service tax from its client/customer, but failed to remit the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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