2015 (10) TMI 2293

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.... ORDER As per facts on records, the appellant has registered with the Service Tax department under the category of "Tour Operators Services". During the course of audit of the appellants record, it was noticed that they have not paid service tax to the tune of Rs. 51,65,920/- for the period April 2009 to September 2009. The appellant admitted their service tax liability but contended that they w....

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.... Rs. 1000/- under Section 77 of the Finance Act. 3. Challenging the imposition of penalty, learned advocate for the appellant submits that the appellant did not have any mala fide intention to evade payment of service tax inasmuch as they were filing Returns duly reflecting the service tax required to be deposited. He, however, fairly accepts that the service tax amount stand received by them fro....

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....e Act, the person who is guilty of suppression deserve no sympathy. Accordingly, the order of the Single Judge withdrawing penalty was set aside. 5. The facts are not in dispute. The appellants have provided services leviable to service tax during the relevant period. They have also received the service tax amounts from the service receiver but the same was not being deposited with the Revenue. T....