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2014 (7) TMI 118 - AT - Service TaxErection and commissioning service - Tax collected but not paid - Held that:- During the period in dispute appellant had collected the service tax as provider of taxable service, this fact is admitted even in the statement of facts in para 5 of the appeal filed before the Tribunal. As appellant collected tax as provider of taxable service the same was deposited only in the year 2006 though the same also relates to the year 2005. In these circumstances, we find no merit in the contention of the appellant that appellants are not liable to pay service tax as provider of erection, commissioning and installation service - As the appellant had collected the service tax and retained the same even without disclosing to the Revenue - Decided against assessee.
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