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2017 (7) TMI 1084 - CESTAT, BANGALOREPenalty - tax collected but not deposited to the Government - whether the appellant herein is required to be penalized under various Sections of the Finance Act 1994? - Held that: - the appellant had failed to declare the correct taxability in the ST-3 return, suppressed the value of taxable services and also did not deposit tax collected from their customers into Government treasury - if the Department had not conducted the detailed investigation, the entire non-payment of tax would have gone unnoticed and escaped detection - penalty upheld - appeal dismissed.
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