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Issues: (i) Whether the charge that service tax was collected from customers but not paid to the Government could be sustained. (ii) Whether penalty was leviable for failure to obtain registration and failure to file ST-3 returns.
Issue (i): Whether the charge that service tax was collected from customers but not paid to the Government could be sustained.
Analysis: The material accepted by the adjudicating authority showed that the respondent had not collected service tax over and above the amount received from clients. In the absence of such collection, the allegation of collection of tax and non-payment to the Government could not stand.
Conclusion: The charge was not sustainable against the respondent.
Issue (ii): Whether penalty was leviable for failure to obtain registration and failure to file ST-3 returns.
Analysis: The respondent admitted failure to obtain registration and failure to file the prescribed returns. The Commissioner (Appeals) was held to have erred in setting aside the penalties in entirety, and the original penalties for non-registration and delay in filing ST-3 returns were found to be justified.
Conclusion: The penalty was upheld for non-registration and non-filing of ST-3 returns.
Final Conclusion: The appeal succeeded only to the extent of restoring the penalties for non-registration and non-filing of returns, while the allegation of collection and non-payment of service tax failed.
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