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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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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