Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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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