https://www.taxtmi.com/caselaws?id=370696 The Tribunal upheld the Order-in-Original confirming the demand with interest and penalty against the appellant for non-payment of service tax collected from customers. Despite the appellant's financial constraints defense, failure to deposit the service tax amount led to penalties under Section 78 of the Finance Act, 1994. The Tribunal noted the absence of evidence rebutting the findings, including the appellant's failure to deposit service tax since December 2007. Consequently, the appeal was dismissed, emphasizing the statutory obligation to deposit collected service tax and invoking the extended period of limitation. en-us Wed, 24 Oct 2018 00:00:00 +0530 Thu, 22 Nov 2018 07:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370696 The Tribunal upheld the Order-in-Original confirming the demand with interest and penalty against the appellant for non-payment of service tax collected from customers. Despite the appellant's financial constraints defense, failure to deposit the service tax amount led to penalties under Section 78 of the Finance Act, 1994. The Tribunal noted the absence of evidence rebutting the findings, including the appellant's failure to deposit service tax since December 2007. Consequently, the appeal was dismissed, emphasizing the statutory obligation to deposit collected service tax and invoking the extended period of limitation. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370696