Demand for extended period sustained as service tax collected but not deposited

Micro Chip Office Solutions Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that demand for extended period sustained as appellant collected service tax without registration and without filing of ST-3 returns and also failed to credit the amount collected into the Government account. Facts- M/s. Micro Chip Office Solutions, Tiruchirapalli, who are the appellants herein, are engaged in the sale of computers, printers and peripherals and other related accessories apart from undertaking maintenance of computers, printers and “RICOH” brand “Photo copier machines” on ...