2018 (11) TMI 573

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.... 1. This appeal is directed against impugned order dated 27/12/2017 passed by the Commissioner (Appeals), GST & Central Excise, Mumbai. 2. Brief facts of the case are that the appellant was liable to pay service tax under reverse charge mechanism in respect of taxable service, namely, manpower recruitment and supply services, GTA service, legal service and rent-a-cab service, as the recipien....

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....d, collusion, willful mis-statement, etc., with intent to evade payment of service tax, the provision of Section 78 cannot be invoked for imposition of equal amount of penalty. 3. Heard both sides and perused the records. 4. The period of dispute involved in this case is from December 2013 to March 2015. It is an admitted fact on record that the appellant did not pay the service tax in respe....

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....the proviso appended to Section 78 of the Act, mandates that imposition of penalties should be restricted to 50% of the determined amount of service tax. Since the statutory provisions are clear about the quantum of penalty, in case of maintenance of records by the assessee, I am of the view that equal amount of penalty imposed by the authorities below cannot stand for judicial scrutiny. 5. In ....