Failure to Deposit Collected Service Tax Within Six Months is a Cognizable Offense u/s 89(1.
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....Once the seervice tax is collected it is the duty to pay it to the credit of Central Government within six months from the date of collection - Failure to deposit is a cognizable offence and is hit by Section 89(1) and is liable to be punished u/s 89(1)(ii) - HC....


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