2019 (1) TMI 825

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..... ed the allegations that the Service Tax amount has been collected from the customers, as is evident from the invoices enclosed with the appeal memorandum. Only reason cited for non-payment of Service Tax, though collected, was due to financial difficulties. The appellant had continuously failed to discharge the Service Tax from October-2010 to March-2014 even though they had collected the Servi .....

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..... nt though provided taxable services, namely, supply of tangible goods, but failed to discharge the Service Tax on the same. Further, since they have collected the Service Tax amount of ₹ 76,17,963/- from the customers, but not paid it to the Government, show cause notice was issued to the appellant for recovery of the said amount, alongwith interest and penalty. On adjudication, the demand w .....

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..... s, we find that the appellant had neither disputed liability of Service Tax on supply of the Tangible Goods Service nor refuted the allegations that the Service Tax amount has been collected from the customers, as is evident from the invoices enclosed with the appeal memorandum. Only reason cited for non-payment of Service Tax, though collected, was due to financial difficulties. We find that the .....

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