Non-receipt of amount of service tax from his client cannot be ...

Appellant's non-receipt of service tax from client doesn't excuse non-payment to government; Section 80 waiver not applicable.

September 17, 2016

Case Laws     Service Tax     AT

Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment of service tax to the exchequer when the liability lies heavily on the appellant himself. As such, we find no justifiable reason for invoking provisions of section 80 so as to set aside the penalty - AT

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