https://www.taxtmi.com/caselaws?id=259692 Penalty for suppression was held inapplicable where the service was not taxable at the relevant time and the amount collected was only required to be deposited under the special provision governing collected sums. The High Court reasoned that the provision for non-payment by a taxable service provider did not apply once the underlying service was outside the tax net, and that the penal provision required proof of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. As the delayed deposit of the collected amount did not establish those ingredients, penalty was set aside and relief from penalty restored. en-us Wed, 29 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259692 Penalty for suppression was held inapplicable where the service was not taxable at the relevant time and the amount collected was only required to be deposited under the special provision governing collected sums. The High Court reasoned that the provision for non-payment by a taxable service provider did not apply once the underlying service was outside the tax net, and that the penal provision required proof of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. As the delayed deposit of the collected amount did not establish those ingredients, penalty was set aside and relief from penalty restored. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259692