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No waiver of penalty if ST was collected but not deposited by assessee

February 10, 2014[2013] 36 taxmann.com 578 (Ahmedabad - CESTAT)/[2013] 30 STR 306 (Ahmedabad - CESTAT)/[2013] 42 GST 454 (Ahmedabad - CESTAT)

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

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