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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Failure to deposit the service tax collected from clients though ...


Appellants' Claim of Financial Hardship Rejected; Service Tax Misappropriation Leads to Penalties and Extended Limitation Period.

October 6, 2018

Case Laws     Service Tax     AT

Failure to deposit the service tax collected from clients though reflected in the ST-3 return - Extended period of limitation - Appellants have misappropriate the funds held by them in trust for their personal gain and should not be allowed the plea of financial hardship. - Demand with penalty sustained.

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