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2018 (10) TMI 546 - AT - Service TaxNon-deposit of the service tax collected by appellant from their customers - Advertising services - demand of tax with Interest and penalties - Held that:- The appellant had not disputed the factual matrix that they had in fact charged and collected the service tax liability for the period in question form their customers. Despite collecting such an amount from their customers, appellant did not deposit the same in to the Govt Treasury. Subsequently they deposited the said amount. We find from the records that it is not very clear as to whether the appellant has deposited the entire amount to day also - the appellant had not even filed the monthly returns indicating the service tax liability to the departmental authorities and the amounts collected by them during the course of business - demand upheld. Simultaneous penalties under Section 76 & 78 of FA - Held that:- These arguments will not carry the case of the appellant any further as it is seen from the records that show-cause notices were issued on 20.04.2007 and before the insertion of provisions of Section 78 of the Finance Act 1992 which indicated non-imposition of simultaneous penalties. Invocation of Section 73 A of the Finance Act 1994 - Held that:- Provisions of Section 73 A would be attracted only when the amounts collected by the assessee is in excess of the tax which is deposited or to be deposited in the Govt Treasury indicating them as tax in the invoices - In the case in hand, appellant had charged the applicable rate of tax, collected the same, hence, provisions of Section 73 for the demand of non-payment of tax was correctly invoked. Appeal dismissed - decided against appellant.
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