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2019 (1) TMI 825 - AT - Service TaxFailure to discharge service tax - amount collected but not paid to the Government - recovery alongwith interest and penalty - extended period of limitation - Held that:- The appellant had neither disputed liability of Service Tax on supply of the Tangible Goods Service nor refuted the allegations that the Service Tax amount has been collected from the customers, as is evident from the invoices enclosed with the appeal memorandum. Only reason cited for non-payment of Service Tax, though collected, was due to financial difficulties. The appellant had continuously failed to discharge the Service Tax from October-2010 to March-2014 even though they had collected the Service Tax amount from their customers - extended period of limitation is applicable and penalty confirmed - appeal dismissed - decided against appellant.
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