https://www.taxtmi.com/caselaws?id=2919 Service tax liability could not be fastened on the allegation that tax had been collected from customers and not paid to the Government, because the material accepted by the adjudicating authority showed no collection of tax over and above the amount received from clients. That charge therefore failed. Penalties for non-registration and failure to file ST-3 returns were, however, justified because the respondent admitted both defaults, and the appellate authority erred in setting aside the penalties in full. The penalties for non-registration and non-filing of returns were restored. en-us Fri, 26 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2919 Service tax liability could not be fastened on the allegation that tax had been collected from customers and not paid to the Government, because the material accepted by the adjudicating authority showed no collection of tax over and above the amount received from clients. That charge therefore failed. Penalties for non-registration and failure to file ST-3 returns were, however, justified because the respondent admitted both defaults, and the appellate authority erred in setting aside the penalties in full. The penalties for non-registration and non-filing of returns were restored. Case-Laws Service Tax Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2919