2019 (2) TMI 414

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..... ficulty 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 .....

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..... 2. We are not in agreement with the learned counsel and for more than one reason. On facts, the Tribunal found that the appellant is registered as a provider of business auxiliary services. It is in the business of machining the forged parts in CNC machines for M/s. Magnum Forge Private Limited and other entities. It has been paying service tax on such job work charges till June 2007, but stopp .....

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..... essee applied for registration as a provider of business auxiliary services. Rendering of job work is one of the activities within its ambit and at no stage it ever contended that there was an issue of classification to be decided by the authority. Instead the assessee continued to bill its customers / principals by including the service tax component. After recovering that, it was the bounden dut .....

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