Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
