2010 (6) TMI 255

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..... at liability to penalty arose only when it failed to pay tax after receipt of service tax from its clients. Held that - thus the penalty set aside. - ST/372 OF 2009 - 704 OF 2010 - Dated:- 25-6-2010 - SMT. JYOTI BALASUNDARAM, VICE PRESIDENT Ms. Sridevi for the Appellant. C. Rangaraju for the Respondent. ORDER 1. The assessees challenge the penalty of Rs. 1,90,696 imposed unde .....

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..... ofar as it relates to penalty under section 76 and direct reworking of the penalty amount in the light of the fact that the entire amount of service tax was not collected from their customers in April, 2006 but was staggered from October, 2006 to October, 2007. Fresh order shall be passed after extending a reasonable opportunity to the assessees of being heard in their defence. The appeal is thus .....

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