TMI BlogLevy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the...Levy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the money to the Government, it is kept by the assessee - The same is the consideration received by the appellant for providing the Consultancy Service - this money cannot be equated with fee collected for discharging sovereign function. - Demand of service tax with penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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