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    <title>Taxpayer Must Pay Service Tax Regardless of Receipt; Declare Transactions in ST-3 Return and Face Penalties if Unpaid.</title>
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    <description>Non receipt of Service Tax amount cannot come in way of their ability to pay. The fact that transactions are recorded in Books of Account is not material, as they needed declare the same in the ST-3 return - Demand alongwith penalty confirmed.</description>
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      <description>Non receipt of Service Tax amount cannot come in way of their ability to pay. The fact that transactions are recorded in Books of Account is not material, as they needed declare the same in the ST-3 return - Demand alongwith penalty confirmed.</description>
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