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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the allegations of suppression are proved and since the appellant had not deposited service tax on due date and not paid interest when deposited belatedly, intention to evade is established - demand of duty & penalty upheld.

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