Agent Fails to Deposit Collected Service Tax, Violates Section 73A(2) & (3); Demand Confirmed for Unpaid Amounts.

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....Collection of Service tax from clients - appellant acting as an agent - service tax so collected not deposited to Revenue - Service Tax collected on behalf of Principals - Steamer Agency Commission - the practice adopted by the appellant is erroneous and contravenes the provisions of Section 73A(2) & (3). - Demand confirmed - AT....