9911796707
TMI Blog2022 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... liance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. The penalty under Section 78 is set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51371 of 2019 - FINAL ORDER NO. 50647/2022 - Dated:- 22-7-2022 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant admitted their liability, deposited the service tax of Rs. 5540/- on 10/07/2017. However, vide O-I-O dated 30/11/2017, the said amount was confirmed and appropriated and further equal amount of penalty was imposed under Section 78, observing that had the audit not taken notice, the tax liability would have escaped. 4. Being aggrieved the appellant had filed the appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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