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TMI Blog2017 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... same in the Govt Treasury which itself shows that there was malafide intention to evade payment of service tax. The appellant was registered with the Service Tax Department and was very well aware of their liability to pay service tax to the Govt. The appellant has not been able to give any reasonable explanation as to why the service tax was not deposited in the Govt Treasury - appeal dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability. The appellant had entered into an agreement with M/s Zee News Ltd for producing TA serials at ₹ 10,000/- per episode. The appellant had collected an amount of ₹ 4,60,000/- along with service tax of ₹ 56,304/- but did not deposit the service tax to the Govt exchequer. Thereafter the department issued a show-cause notice and after following the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R. defended the impugned order and submitted that the penalty has been rightly imposed on the appellant because the appellant had, after collecting the service tax from M/s Zee News Ltd did not pay the same which itself shows their intention to evade duty. He further submitted that there is no reasonable cause in favour of the appellant to invoke jurisdiction under Section 80 of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am of the view that the impugned order passed by the Commissioner is justified because in this case the appellant has collected the service tax but did not deposit the same in the Govt Treasury which itself shows that there was malafide intention to evade payment of service tax. The appellant was registered with the Service Tax Department and was very well aware of their liability to pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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