TaxTMI 
TaxTMI 
2015 (4) TMI 862
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....iver of pre-deposit of penalty imposed on them under Section 78 of the Finance Act, 1994. 2. On behalf of the applicant it is contended that although the applicant had collected the service tax from their clients, the same was remitted to their Consultant for making payment of the service tax. The Consultant had given them the copy of the challan duty attested by the Bank. In fact, the Consultant....
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.... amount of service tax for payment to their Consultant, it does not mean that they were not liable to pay the service tax if the Consultant fails to make the payment with the treasury. It is also observed that the said amount has paid by the applicant during the investigation by the audit team, therefore, the applicant cannot take shelter under Section 80 of the Finance Act, 1994. As regard to the....
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.... As the period of dispute involved in this case is 16.06.2005 to 31.03.2010 the provisions of Section 78- as it stood before its amendment vide Finance Act, 2011, w.e.f. 08.04.2011- will apply. I therefore hold that the appellants will be liable for penalty equal to the amount of Service Tax evaded in this case i.e. Rs. 8,61,362/- and hence the impugned order-in-original is not sustainable to the ....