Monies collected as tax even if wrongly done has to be deposited to Government

Vodafone Idea Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that as per Section 73A(2) of the Finance Act, 1994 monies collected as a tax, even if wrongly done, has to be deposited to Government. Facts- The appellants herein are providing taxable service under the category of ‘Telephone Services, Business Auxiliary Services, Business Support Services, Maintenance or Repair Service, Intellectual Property Service, Transport of Goods by road and sponsorship service’. It appeared that the appellant have not assessed and paid appropriate service tax in res...