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2017 (10) TMI 1057 - CESTAT ALLAHABADMaintenance and repair service - demand of service tax has been confirmed on the ground that appellant has collected service tax and did not deposit the same with the Government treasury - Held that: - Although, the taxable turnover falls within the exemption limit of ₹ 4 lakhs during the impugned period but the appellant has collected service tax from the service recipient. In that circumstances, the appellant cannot retain the said amount with them, therefore, the appellant are required to pay the amount of service tax collected by them alongwith interest. It cannot be said that appellant was under bonafide belief that they are not required to pay service tax. Therefore equivalent amount of penalty is confirmed u/s 78 of the FA, 1994. Appeal dismissed - decided against appellant.
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