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TMI Blog2018 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... s also and the demands on the said services were dropped by the adjudicating authority. The nature of services and non payment of service tax was not suppressed by the Appellant and the details were appearing in book of accounts - there is no merits in imposing penalties - penalties not sustainable - appeal allowed - decided in favor of appellant. - APPEAL No. ST/88475/2014 - A/86360/2018 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority confirmed demand of ₹ 82,58,538/- and dropped the remaining demand. He however held that the service tax was paid after enquiry by the department whereas it was required to be paid every month and the Appellant did not pay service tax voluntarily hence liable for penalty. He also imposed penalty of equivalent amount under Section 78 and of ₹ 5,000/- under Section 77. Bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other services also and the demands on the said services were dropped by the adjudicating authority. The nature of services and non payment of service tax was not suppressed by the Appellant and the details were appearing in book of accounts. Therefore looking to the facts of the case, we do not find any merit in imposing penalties under section 77 and 78 against the Appellant. Our views are also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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