Appellant were receiving the payments inclusive of the service ...
Failure to Deposit Service Tax Due to Financial Hardship Deemed Insufficient; Tax, Interest, and Penalty Confirmed.
July 3, 2019
Case Laws Service Tax AT
Appellant were receiving the payments inclusive of the service tax amount but were not depositing the same - the plea advanced for not depositing the tax is financial hardship, same cannot be reason to justify such misappropriation of the money - demand of tax, interest and penalty confirmed
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