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2023 (2) TMI 480
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....Appellant Shri S J Vyas, Advocate for the Respondent ORDER The issue involved in the present case is that whether the respondent is liable to penalty under Section 76,77 & 78 in a case where the demand of service tax was confirmed under Section 73(A) of the Finance Act, 1994 where the respondent has collected service tax from their customer and not deposited to the government. 02. Shri....
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....t be imposed. He placed reliance on the decision of this tribunal in the case of TRITON COMMUNICATION PVT LTD- 2022 (11) TMI 151- CESTAT AHMEDABAD 04. On careful consideration of the submission made by both the sides and perusal of records, we find that the adjudicating authority has not imposed the penalty under Section 76, 77 & 78 against the confirmation of service tax demand under Section 7....
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.... (ii) in the case referred to in clause (b), in addition to paying the tax in accordance with the provisions of sub-section (2) of that section and interest in accordance with the provisions of section 75, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failure continues, so, however, that t....
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.... has furnished inaccurate value of such taxable service, he may direct that such person shall pay by way of penalty, in addition to service tax and interest, if any, payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of service tax sought to be evaded by reason of suppression or concealment of the value of taxable service or the furnishing of inaccurat....