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TMI Blog2010 (8) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice available on records, but it did not remit said amount to exchequer. Thus the service tax and penalty demanded. Held - assesese made the payment with interest. In terms of letter and spirit of provisions of section 73, to pre-deposit 25% of minimum penalty u/s 78 was to be directed. - ST/23 OF 2009 - S/306/2009-WZB/C-II/CSTB - Dated:- 3-8-2009 - P.G. CHACKO, JUDICIAL MEMBER AND A.K. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or bone of contention between the appellant and the respondent in the present case. The appellant has been called upon to pay the adjudged dues as 'programme producer'. They got themselves registered in the said category on 26-2-2007. They also collected service tax in the same category from their customers as evidenced by the invoices available on record, but they did not remit this amount to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 on the aforesaid facts of the case. On the other hand, the ld. JCDR has reiterated the findings of the ld. Commissioner and has opposed the plea for waiver and stay. He submits that the intention of the party to evade payment of service tax to the Revenue is apparent from their conduct of having collected service tax from customers and not having paid it to the exchequer. Both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was liable to pay service tax to the revenue. It is true that they paid this amount with interest before adjudication of the dispute.The minimum penalty imposable on them under section 78 is an amount equivalent to the amount of service tax, the maximum being twice that amount. It was open to the assessee, in terms of the letter and spirit of the provisions of section 73, to pre-deposit 25 per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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