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2019 (1) TMI 505
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....pondent(s): Mr. Atul Handa, A.R. ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order seeking immunity from the penalty imposed on them under Section 78 of The Finance Act, 1994. 2. The facts of the case are that the appellant provided taxable services namely security service to the various organizations and did not disclose to amount of service provided by the....
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....erest and penalty under Section 78 equal to the amount of service tax was also confirmed. Penalties under Section 77 were also imposed on the appellant. The appellant by way of this appeal is seeking immunity from the penalty Section 78 of the Act. 3. Ld. Counsel for the appellant submits that the person who was dealing the matter was mentally retarded and the treatment was going on, that was t....
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....me, which has been collected by them from the service recipient. Moreover, the provisions of Section 78 w.e.f. 14.02.2005 are not applicable to the facts of this case as the appellant did not pay the service tax along with interest and 50% penalty within 30 days of communication of the adjudication order; therefore, the appellant did not require any immunity from this Tribunal for reduction of pen....