Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay applicable service tax, despite being aware of taxability, claiming reliance on consultant's advice. Tribunal rejected this defense, stating intent to evade tax can be inferred from evident violation and non-payment of due taxes. Extended period of limitation u/s 73 and penalty u/s 78 upheld. Partial demand of service tax confirmed, with interest payable and adjustment of amounts already paid. Penalty u/s 78 to be recomputed accordingly. Appeal partly allowed.
Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay applicable service tax, despite being aware of taxability, claiming reliance on consultant's advice. Tribunal rejected this defense, stating intent to evade tax can be inferred from evident violation and non-payment of due taxes. Extended period of limitation u/s 73 and penalty u/s 78 upheld. Partial demand of service tax confirmed, with interest payable and adjustment of amounts already paid. Penalty u/s 78 to be recomputed accordingly. Appeal partly allowed.
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