ST : Once Service Tax has been collected from customers and neither registration was obtained nor returns were filed and nor service tax was paid, provisions of section 80 cannot be invoked to waive penalties

ST : Once Service Tax has been collected from customers and neither registration was obtained nor returns were filed and nor service tax was paid, provisions of section 80 cannot be invoked to waive penalties


■■■

[2013] 36 taxmann.com 578 (Ahmedabad - CESTAT)

CESTAT, AHMEDABAD BENCH

Gokul Associates

v.

Commissioner of Central Excise, Surat -II*