Levy of penalty - it is seen that the assessee did not make a ...

Assessee penalized for not remitting collected service tax from students and failing to file ST 3 returns for over a year.

April 8, 2023

Case Laws     Service Tax     AT

Levy of penalty - it is seen that the assessee did not make a single attempt for more than a year to seek clarification. It is evident that the assessee in the meantime was collecting service tax from his students for the services being extended by them. So it is apparent that the assessee was very much aware that service tax was liable to be paid but they did not deposit the said amount so collected to the Government exchequer nor did they file their ST 3 returns. - Levy of penalty confirmed- AT

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