Service tax demand confirmed as amount collected as service tax was not deposited

Dream Spa Enterprises Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) CESTAT Allahabad held that service tax demand is confirmed since it is will established that assessee was collecting the service tax from its customers/ clients, however, the same was not deposited to the government exchequer. Accordingly, appeal of assessee dismissed. Facts- Appellant is holding service tax registration for providing services of “Health Club & Fitness Centre Service and Beauty Parlour / Beauty Treatment services covered as taxable service under clause (51) read with clause (44) of...