2015 (10) TMI 2530 - AT - Service Tax

Non fulfilling the obligation to deposit the collected tax to the Government of India - Service tax element was collected by the appellant but not deposited for which he denied relief from penalty - - Held that - Service tax collected not being paid to the Treasury the stay application is rejected and appellant is directed to deposit entire amount of service tax of Rs. 1, 09, 91, 890/- (Rupees One Crore Nine Lakhs Ninety One Thousand Eight Hundred and Ninety only) within eight weeks of receipt of this order and make compliance on 18th January 2016.

Summary

The Appellate Tribunal CESTAT CHENNAI in 2015 (10) TMI 2530 ruled that the appellant collected service tax but did not deposit it, leading to a penalty. The appellant was directed to pay the outstanding service tax of Rs. 1,09,91,890 within eight weeks.