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TMI Blog2018 (5) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... I 356 - KERALA HIGH COURT], where it was held that the service providers are very much authorised and entitled to pass on the liability towards salary and statutory payments to the ‘Service Receivers’ by raising the Bills including such amounts payable as Service tax. Penalty u/s 76 and 78 - Held that: - penalty u/s 76 set aside following the case of Raval Trading Co. vs CST [2016 (2) TMI 172 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has mainly disputed the value of the taxable services and not challenged the rendering of taxable service or applicability of service tax to the said service. It is his contention that service tax is payable on the gross amount received from the customers as laid down under Section 67 of the Finance Act, 1994. In support, he refers to the judgment of the Kerala High Court in the case of Securit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find from the impugned order that the authorities below had imposed penalty both under Section 76 and 78 of the Finance Act, 1994 which is contrary to principle of law laid down by the Hon'ble Gujarat High Court in Raval Trading Co. vs CST 2016 (42) STR 210 (Guj.) . In the result, the impugned order is modified and penalty imposed under Section 76 is set aside. Appeal is partly allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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