2017 (10) TMI 800

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....stt. Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair In this appeal the appellant challenged the imposition of penalties under section 76 and 77 of the Finance Act, 1994. The appellant provided services of Multi System-Operator and Cable Operator. They, though collected the service tax from the service tax but not deposited in Govt exchequer's account on due dates. 2. Shri....

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....oposed in the show cause notice therefore the same could not have been imposed. In support of his above submission, he placed reliance on the following judgments: (a) Vikash J. Shah Vs. Commissioner (Appeals), Coimbatore[2016(334)ELT 491(Mad.)] (b) Commissioner of C. Ex. Mangalore Vs. Vishwanatha Karkera[2009(14)S.T.R. 9(kar)] (c) Oil & Natural Gas Corporation ltd Vs. Commr. Of C. Ex. & S....

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....h sides and perused the records. We find that the appellant is not contesting the service tax liability, hence the same alongwith interest is upheld. As regard the prayer of the appellant for waiver of penalty under section 76, we find that the appellant knowingly, was regularly collecting the service tax from their clients and were not depositing to the Govt. Account. Moreover, they were also not....