9911796707
TMI Blog2015 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax and consequently imposition of penalty under section 76 and 78 of Finance Act was justified or not - Held that:- While going through the records, it is evident that suppression of taxable receipt was detected by the revenue and the appellant accepted short levy of service tax and deposited the service tax, Their contention that there should not be imposition of penalty as service tax ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d returns submitted by the appellant, it was observed that the appellant was not depositing service tax on total receipts and suppressing the value of taxable service with an intent to evade service. They have short deposited the service tax and education cess amounting to ₹ 39,030/-. Accordingly, it was also alleged that they have contravened the provisions of section 66, 67, 68 and 70 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n involved as they have not suppressed the activities undertaken by them. They also stated that since they have deposited short levy of service tax, no penalty could be imposed on them. 4. On the other hand, learned JCDR pointed out that in para 9 and 10 of the order of the Commissioner (Appeals), it has clearly been brought out that there was suppression and detail of taxable service were not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently imposition of penalty under section 76 and 78 of Finance Act was justified or not, While going through the records, it is evident that suppression of taxable receipt was detected by the revenue and the appellant accepted short levy of service tax and deposited the service tax, Their contention that there should not be imposition of penalty as service tax has been deposited by them is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
