https://www.taxtmi.com/caselaws?id=360964 The Appellate Tribunal upheld the demand, interest, and penalties under sections 77 & 78 of the Finance Act, 1994, against the appellant for non-payment of service tax despite collecting it from clients. The Tribunal dismissed the appellant's argument regarding overlap in show cause notice entries and excess payment of Cess due to lack of evidence. While setting aside the penalty under section 76, the Tribunal emphasized the appellant's liability for willfully collecting service tax but failing to deposit it. The request for adjustment of excess payment of Education Cess was deemed beyond the appeal's scope and not supported by facts. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 26 May 2018 07:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360964 The Appellate Tribunal upheld the demand, interest, and penalties under sections 77 & 78 of the Finance Act, 1994, against the appellant for non-payment of service tax despite collecting it from clients. The Tribunal dismissed the appellant's argument regarding overlap in show cause notice entries and excess payment of Cess due to lack of evidence. While setting aside the penalty under section 76, the Tribunal emphasized the appellant's liability for willfully collecting service tax but failing to deposit it. The request for adjustment of excess payment of Education Cess was deemed beyond the appeal's scope and not supported by facts. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360964