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2017 (6) TMI 162 - AT - Service TaxNon-payment of service tax - The appellant had collected an amount of ₹ 4,60,000/- along with service tax of ₹ 56,304/- but did not deposit the service tax to the Govt exchequer - demand - Held that: - the appellant has collected the service tax but did not deposit the same in the Govt Treasury which itself shows that there was malafide intention to evade payment of service tax. The appellant was registered with the Service Tax Department and was very well aware of their liability to pay service tax to the Govt. The appellant has not been able to give any reasonable explanation as to why the service tax was not deposited in the Govt Treasury - appeal dismissed - decided against appellant.
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