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TMI Blog2018 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had not even filed the monthly returns indicating the service tax liability to the departmental authorities and the amounts collected by them during the course of business - demand upheld. Simultaneous penalties under Section 76 & 78 of FA - Held that:- These arguments will not carry the case of the appellant any further as it is seen from the records that show-cause notices were issued on 20.04.2007 and before the insertion of provisions of Section 78 of the Finance Act 1992 which indicated non-imposition of simultaneous penalties. Invocation of Section 73 A of the Finance Act 1994 - Held that:- Provisions of Section 73 A would be attracted only when the amounts collected by the assessee is in excess of the tax which is depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statements of individuals and investigation, show-cause notice came to be issued for the demand of undischarged service tax liability. Appellant defended the said show-cause notice on the ground that they could not discharge the service tax liability due to financial problems and they are ready to discharge the same subsequently; sought leniency of the authorities for non-imposition of penalty under various sections. The adjudicating authority after following due process of law, confirmed the demands raised along with interest and also imposed penalties under Section 76, 77 78 of the Finance Act 1994. Aggrieved by such an order an appeal was preferred to the 1 st Appellate Authority. The 1 st Appellate Authority also after following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that appellant had not disputed the factual matrix that they had in fact charged and collected the service tax liability for the period in question form their customers. Despite collecting such an amount from their customers, appellant did not deposit the same in to the Govt Treasury. Subsequently they deposited the said amount. We find from the records that it is not very clear as to whether the appellant has deposited the entire amount to day also. 7. We find that appellant had not even filed the monthly returns indicating the service tax liability to the departmental authorities and the amounts collected by them during the course of business. In the absence of any such details and when there is a conclusive concurrent finding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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