Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
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