Appellant Must Deposit Service Tax Collected for Non-Taxable Activity; CENVAT Credit Not Allowed u/s 73A(2.

Collection of service tax when activity was not liable to tax - the appellant has to deposit the amount collected from its clients u/s 73A(2) and cannot use CENVAT credit for the purpose. The amount already collected in cash gets adjusted against this amount and the appellant is liable to deposit the rest. .....

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