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TMI Blog2017 (12) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... ositing the service tax in the Government account - appellant paid the service tax along with interest only after it was detected by the Department - penalty upheld - appeal dismissed - decided against appellant. - ST/3440/2012-SM - 22879/2017 - Dated:- 22-11-2017 - Shri S.S Garg, Judicial Member Shri M. Nagendra Murthy, Advocate, For the Appellant Shri Parashiva Murthy, Dy. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty under Section 78 of the Finance Act, 1994 was also imposed. Aggrieved by the Order-in-original, appellant has filed appeal before the Commissioner(Appeals) who rejected the same. Hence the present appeal. 3. Heard both the parties and perused records. 4. Learned counsel for the appellant submitted that the impugned order imposing the penalty under Sections 77 and 78 of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- i. CST, Bangalore Vs. Master Kleen [2012(25) STR 439 (Kar.)] ii. CCE ST, LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. [2012(26) STR 3(Kar.)] iii. CST, Mumbai Vs. Reliance Inforcomm Ltd. [2015(38) STR 558 (Tri. Mum.)] iv. CST, Bangalore Vs. C Ahead Info Technologies India Pvt. Ltd. [2017(47) STR 125 (Kar.)] 5.1. On the other hand, the learned AR defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/07/20171 has held that if the service tax has been collected from the customers and has not been paid to the Government account, then it tantamounts to suppression and penalty under Section 78 is imposable. 6. After considering the submissions of both the parties and perusal of material on record and various judgments relied upon by both the parties, I find that in this case, the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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