TMI Blog2017 (7) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government - whether the appellant herein is required to be penalized under various Sections of the Finance Act 1994? - Held that: - the appellant had failed to declare the correct taxability in the ST-3 return, suppressed the value of taxable services and also did not deposit tax collected from their customers into Government treasury - if the Department had not conducted the detailed investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment due to some difference of opinion between the partners. It is the submission that subsequently the entire service tax liability has been discharged but the interest liability still pending to be paid. It is the submission of the learned counsel that provisions of Section 80 can be invoked to set aside the penalty. 5. On a careful consideration of the submissions made, I find from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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