Collection and recovery of expenditure-tax: operators and service providers must collect and remit tax, and remain liable if they fail to collect. Substituted section 7 requires specified hotel and restaurant operators, and other service providers, to collect expenditure-tax on enumerated services at the rates in section 4, and to remit tax collected monthly to the Central Government by the tenth of the following month; collectors remain liable to pay tax to the Central Government even if they failed to collect it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Collection and recovery of expenditure-tax: operators and service providers must collect and remit tax, and remain liable if they fail to collect.
Substituted section 7 requires specified hotel and restaurant operators, and other service providers, to collect expenditure-tax on enumerated services at the rates in section 4, and to remit tax collected monthly to the Central Government by the tenth of the following month; collectors remain liable to pay tax to the Central Government even if they failed to collect it.
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