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2018 (9) TMI 254 - CESTAT MUMBAIImposition of penalty - delayed payment of Service Tax - Held that:- It is quite evident that Appellant was aware of his responsibility for payment of service tax. In fact he was collecting the same from his clients, (service recipients). However instead of depositing the same he was keeping the same with himself on the pretext that he was going through financial hardships. When the appellant was aware of his responsibility to the pay the tax as he was collecting the same from his customers clients. Further he was aware of his liabilities in the law as he was filing his returns indicating the tax liability - Since he was aware of his liabilities and was willfully not depositing the tax collected his conduct is not of simple ignorance but of will default to hold the tax money for personal gains - the conduct of Appellant cannot be justified and penalty as imposed by the commissioner needs to be upheld. Appeal dismissed - decided against appellant.
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