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2014 (1) TMI 1604

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..... 76, 77 and 78 of the Finance Act, 1994. Applicant has already paid the amount of service tax of Rs.2,19,174/- along with interest. The period involved in this case is from April 2006 to September 2010. 2. The learned Counsel for the applicant states that the applicant is illiterate and he was paying the service tax. However, sometime the person who was appointed for assessment of service tax has .....

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..... literate to pay service tax after collecting it from the customers. In any case this cannot be criterion for payment of tax. Applicant has collected the amount from his customers and raised the bills. After collecting the amount there is no reason why the collected amount is not deposited with the Government. Prima facie the applicant has not made out a case for total waiver of pre-deposit of pena .....

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