9911796707
TMI Blog2013 (5) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent: Shri P. Arul, Superintendent (AR) JUDGEMENT The appellants are registered with the Service Tax Department under the category of Manpower Recruitment and Supply Service, Security Agency Service and Clearing Service. It was alleged that the officers of internal audit of Service Tax Commissionerate during their visit detected that the appellants have collected the service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that show-cause notice proposed penalty under Section 76 in respect of failure to pay correct service tax of Rs.1,88,108/- and penalty under Section 78 for suppressing the value of the tax of Rs.73,482/-. He submits that suppression of value of tax relates to Rs.73,482/- on which no penalty was imposed. Therefore, the penalty under Section 76 for Rs.1,88,108/- as proposed in the show-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,108/- for the period from 16.6.2005 to March 2006 but it was not deposited into the Government's account. Thus, non-payment of tax was detected by the audit officers and then the appellant paid the service tax along with interest on 21.11.2008. I find force in the submission of the learned AR that the appellants collected the tax amount and retained with them and therefore imposition of penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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