2014 (1) TMI 1604

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..... e Notice - Applicant cannot become illiterate to pay service tax after collecting it from the customers. In any case this cannot be criterion for payment of tax. Applicant has collected the amount from his customers and raised the bills. After collecting the amount there is no reason why the collected amount is not deposited with the Government. Prima facie the applicant has not made out a case fo .....

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..... The learned counsel further stated that the applicant never disputed the liability and paid the tax liability. 3. The learned AR argued that the applicant collected the service tax and did not pay to the government. It was only after issuance of the Show Cause Notice that the service tax collected by him has been paid to the Government along with interest. Therefore, imposition of penalty is in .....

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..... case I direct the applicant to deposit Rs.50,000/- within four weeks from today and report compliance on 27.09.2013. The learned counsel for the applicant is present in Court and has noted the order. This constitutes sufficient intimation to the applicant. On deposit of the said amount, the pre-deposit of the remaining amount of penalties shall stand waived and recovery thereof stayed till dispos .....

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