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2019 (5) TMI 379 - AT - Service TaxNon-payment of service tax - service tax/cess during September 2010 to January 2011 recovered but not deposited in the Government Account on due dates - suppression of facts - applicability of Section 73(3) of the Finance Act - HELD THAT:- Appellant has collected the service tax and has not paid the same into the Government Treasury and which was detected during the audit thereafter the appellant paid the entire service tax of ₹ 21,10,421/- and interest of ₹ 54,911/- and the same was appropriated. The appellant is not entitled to the benefit of Section 73(3) of the Finance Act because he has collected the service tax and has not paid and therefore the suppression on his part is proved. Penalty upheld - appeal dismissed - decided against appellant.
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