Appellant's Failure to Deposit Collected Service Tax Leads to Penalties; No Leniency for Serious Violation.

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....Job work - Business Auxiliary services - it is seen that the appellant has collected service tax along with consideration from its principals for service rendered but failed to deposit the same in the government account. By this act of omission, the plea of leniency in the matter of penalties will not evoke a sympathetic response - AT....