https://www.taxtmi.com/caselaws?id=374949 The Tribunal upheld the penalty imposed under section 78 and other provisions of the Finance Act, 1994, on the appellant for failing to discharge Service Tax liability and not filing periodical Service Tax returns. Despite paying the outstanding Service Tax before the show-cause notice, the appellant's intentional failure to remit collected taxes absolved them from the benefit of Section 73(3) of the Finance Act, 1994. The Tribunal emphasized the importance of complying with tax obligations and not collecting taxes from customers without remitting them to the government, dismissing the appeal. en-us Wed, 02 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374949 The Tribunal upheld the penalty imposed under section 78 and other provisions of the Finance Act, 1994, on the appellant for failing to discharge Service Tax liability and not filing periodical Service Tax returns. Despite paying the outstanding Service Tax before the show-cause notice, the appellant's intentional failure to remit collected taxes absolved them from the benefit of Section 73(3) of the Finance Act, 1994. The Tribunal emphasized the importance of complying with tax obligations and not collecting taxes from customers without remitting them to the government, dismissing the appeal. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374949