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2019 (2) TMI 414 - HC - Service TaxImposition of penalty - tax collected but not deposited to the Government - Held that:- After recovering the tax, it was the bounden duty of the assessee to have remitted it or deposited it in the Central Government Treasury - If the answer to that is that the assessee is in financial difficulty and such a reason or ground can never be a justification for not remitting or depositing the collected tax in Government Treasury, then, the reasons in paragraph 6 to sustain the penalty is neither perverse nor vitiated by any error of law apparent on the face of the record. Consequently, none of the questions proposed are substantial questions of law. Demand upheld - Appeal dismissed - decided against appellant.
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