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    <title>Appellants&#039; Claim of Financial Hardship Rejected; Service Tax Misappropriation Leads to Penalties and Extended Limitation Period.</title>
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    <description>Failure to deposit the service tax collected from clients though reflected in the ST-3 return - Extended period of limitation - Appellants have misappropriate the funds held by them in trust for their personal gain and should not be allowed the plea of financial hardship. - Demand with penalty sustained.</description>
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      <description>Failure to deposit the service tax collected from clients though reflected in the ST-3 return - Extended period of limitation - Appellants have misappropriate the funds held by them in trust for their personal gain and should not be allowed the plea of financial hardship. - Demand with penalty sustained.</description>
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