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Whether assessee is liable to pay collected service tax as per provision of Sec.73A even if his turnover is below the taxable turnover i.e. if assessee is availing small service provider exemption?

Dated:- 3-4-2015 - Section - 073A - Service Tax Collected from any person to be deposited with Central Government Yes. In the case of Modern Co-Op. Bank Ltd. [2009 (10) TMI 278 - CESTAT, MUMBAI] , it was held that the appellant has collected the service tax from the customers and considering that the case is covered under the exemption limit, did not deposit the same with the revenue, which is a grave error on the part of the appellant and the same cannot be ignored. This Tribunal has also held .....

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