https://www.taxtmi.com/caselaws?id=204804 The court ruled in favor of the assessees, stating that they were not required to pay the amount collected from the manufacturer to the Central Government under Section 11D. The judge held that the section applied to amounts collected in excess from buyers, not manufacturers. As the amount collected from buyers was already credited to the government account, the tax demands against the assessees were unsustainable. Consequently, the penalties imposed were dismissed, and the Appeals of the assessees were allowed while the Appeals of the Revenue were dismissed. en-us Thu, 25 Nov 2010 00:00:00 +0530 Mon, 16 May 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204804 The court ruled in favor of the assessees, stating that they were not required to pay the amount collected from the manufacturer to the Central Government under Section 11D. The judge held that the section applied to amounts collected in excess from buyers, not manufacturers. As the amount collected from buyers was already credited to the government account, the tax demands against the assessees were unsustainable. Consequently, the penalties imposed were dismissed, and the Appeals of the assessees were allowed while the Appeals of the Revenue were dismissed. Case-Laws Service Tax Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204804