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TMI Blog2008 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... lant discharged the service tax liability only after the issue of show cause notice. It is seen that they had not collected any service tax from their clients - penalty imposed u/s 76 is set aside - penalty u/s 77 is upheld - As regards the penalty under Section 78, it is reduced from Rs. 93,846/- to Rs 9300/- only - ST/391/2008 - 1289/2008 - Dated:- 19-11-2008 - Shri T.K Jayaraman, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability for the reason that they did not collect the service tax from their clients. This lapse was pointed out by the department. Consequently, the appellant paid service tax amount of Rs. 91,795/- and education cess of Rs. 2,051/- on 04.05.2006. The show cause notice was issued on 09.11.2005. There is no quantification of the demand in the show cause notice. Whatever has been paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as the Original Authority has only confirmed what has been paid by the appellant. There is also no mention of any amount in the show cause notice. He stated that the ratio of the Majestic Mobikes Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2008 (11) S.T.R. 609 (Tri.-Bang.) can be followed in this case also. It was also urged that in this case the appellant paid the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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