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2017 (8) TMI 470 - AT - Service TaxNon-payment of service tax - it was the case of Revenue that the appellant had collected the service tax and not paid to the Department - Held that: - in the case of IWI Crogenic Vaporization System India Vs. CCE Cus. and ST, Vadodara-II [IWI Crogenic Vaporization System India], this Tribunal has held that if the service tax has been recovered from the recipient and not paid the same to the Department, it tantamounts to intention to evade duty - in the case of Triton Communication Pvt. Ltd. [2005 (7) TMI 595 - CESTAT, MUMBAI], this Tribunal has held that financial crisis is not a reasonable cause for non-payment of service tax especially when the same is collected from the service recipient - appeal dismissed - decided against appellant.
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