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TMI Blog2023 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER The issue involved in the present case is that whether the respondent is liable to penalty under Section 76,77 & 78 in a case where the demand of service tax was confirmed under Section 73(A) of the Finance Act, 1994 where the respondent has collected service tax from their customer and not deposited to the government. 02. Shri Tara Prakash, learned Deputy Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this tribunal in the case of TRITON COMMUNICATION PVT LTD- 2022 (11) TMI 151- CESTAT AHMEDABAD 04. On careful consideration of the submission made by both the sides and perusal of records, we find that the adjudicating authority has not imposed the penalty under Section 76, 77 & 78 against the confirmation of service tax demand under Section 73(A). For ease of reference, we reproduce sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the provisions of sub-section (2) of that section and interest in accordance with the provisions of section 75, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failure continues, so, however, that the penalty under this clause shall not exceed the amount of service tax that he faile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of penalty, in addition to service tax and interest, if any, payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of service tax sought to be evaded by reason of suppression or concealment of the value of taxable service or the furnishing of inaccurate value of such taxable service : Provided that if the value of taxable service (as determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority has rightly not imposed the penalty under Section 76 & 78. However, the respondent has not followed the provision such as non-obtaining the service tax registration nor deposited the service tax collected from their customer on their own therefore, in terms of Section 77 they are liable to pay penalty of Rs.10,000/- 05. Accordingly, we impose penalty of Rs.10,000/- on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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