2014 (7) TMI 452

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..... ow long. This aspect has to be seen by the adjudicating authority whether the period of retention of Service Tax remitted by the service recipient to the appellant, was reasonable or not, for deciding the quantum of penalty. As this verification can be done only by the adjudicating authority, therefore, the matter is required to be remanded to the adjudicating authority - Decided in favour of as .....

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..... is case that there was a misunderstanding between the appellant and the service recipient whereby 100% Service Tax was not remitted to the appellant but on 33% Service Tax was agreed. As soon as the entire Service Tax was paid by the service recipient to the appellant, the entire amount was paid belatedly with interest. That no Service Tax paid by the service recipient was retained by the appell .....

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..... ance Act, 1994 is attracted upon the appellant or not. Though there are number of case laws relied upon by the appellant that penalty under Section 78 is not attracted when entire Service Tax is paid along with interest. In this regard, ld.A.R. argued that appellant in fact, has recovered the Service Tax from the service recipient but the same was not deposited with the Revenue. On the other han .....

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