https://www.taxtmi.com/highlights?id=69126 Levy of penalty - it is seen that the assessee did not make a single attempt for more than a year to seek clarification. It is evident that the assessee in the meantime was collecting service tax from his students for the services being extended by them. So it is apparent that the assessee was very much aware that service tax was liable to be paid but they did not deposit the said amount so collected to the Government exchequer nor did they file their ST 3 returns. - Levy of penalty confirmed- AT en-us Sat, 08 Apr 2023 13:16:39 +0530 Sat, 08 Apr 2023 13:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69126 Levy of penalty - it is seen that the assessee did not make a single attempt for more than a year to seek clarification. It is evident that the assessee in the meantime was collecting service tax from his students for the services being extended by them. So it is apparent that the assessee was very much aware that service tax was liable to be paid but they did not deposit the said amount so collected to the Government exchequer nor did they file their ST 3 returns. - Levy of penalty confirmed- AT Highlights Service Tax Sat, 08 Apr 2023 13:16:39 +0530 https://www.taxtmi.com/highlights?id=69126