2015 (4) TMI 862

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....ember:- 1. The appellants are seeking waiver 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 ....

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....h the Government. Although they have remitted the 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 Sect....

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.... of Service Tax not levied, not paid or short paid. 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 im....