https://www.taxtmi.com/caselaws?id=352448 The Tribunal affirmed the Commissioner's decision, upholding penalties against the appellant for collecting service tax but failing to remit it to the government. Despite the appellant's financial difficulties and partial payments, the Tribunal found no justification for the delayed remittances. The appellant's arguments for leniency on penalties were rejected, and the Order-in-Original and penalties imposed were upheld, citing the appellant's liability under the Finance Act, 1994. The appeals were dismissed, and the judgment was delivered by S.S GARG on 06/11/2017. en-us Mon, 06 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352448 The Tribunal affirmed the Commissioner's decision, upholding penalties against the appellant for collecting service tax but failing to remit it to the government. Despite the appellant's financial difficulties and partial payments, the Tribunal found no justification for the delayed remittances. The appellant's arguments for leniency on penalties were rejected, and the Order-in-Original and penalties imposed were upheld, citing the appellant's liability under the Finance Act, 1994. The appeals were dismissed, and the judgment was delivered by S.S GARG on 06/11/2017. Case-Laws Service Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352448