They were collecting the service tax from their customers but ...
Business Retains Service Tax Funds, Must Pre-Deposit Full Penalty: No Waiver Given for Pre-Deposit Requirement.
December 4, 2015
Case Laws Service Tax AT
They were collecting the service tax from their customers but instead of depositing the same with the Revenue, were retaining it with them. - it is not a fit case for dispensing with the condition of pre-deposit of the entire penalty amount - AT
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