2015 (10) TMI 2293

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....kshirajan, A.R. : For the Respondent 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 servic....

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....ection 76 of the Finance Act and penalty of 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 ....

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....with the provisions of Section 76 of the Finance 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....