Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended period for demand invoked under the proviso to Section 73(1). Both authorities found no fault with non-payment/short payment of service tax. Appellant admitted short payment, differing only on deductions claimed for provident fund amounts, which the adjudicating authority excluded as not part of the present show cause notice. Service tax rightly demanded and confirmed after allowing deductions for services provided before 16.06.2005 and deducting service tax included in gross amount. Appellant aware of providing taxable services, short-paying service tax, issuing invoices indicating payable service tax, and collecting it from service recipients. Appellant did not file ST-3 returns during the entire period, suppressing information with intent to evade taxes. Extended period of limitation and penalties imposed cannot be disputed. Assessee's appeal dismissed by CESTAT (Appellate Tribunal).
Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended period for demand invoked under the proviso to Section 73(1). Both authorities found no fault with non-payment/short payment of service tax. Appellant admitted short payment, differing only on deductions claimed for provident fund amounts, which the adjudicating authority excluded as not part of the present show cause notice. Service tax rightly demanded and confirmed after allowing deductions for services provided before 16.06.2005 and deducting service tax included in gross amount. Appellant aware of providing taxable services, short-paying service tax, issuing invoices indicating payable service tax, and collecting it from service recipients. Appellant did not file ST-3 returns during the entire period, suppressing information with intent to evade taxes. Extended period of limitation and penalties imposed cannot be disputed. Assessee's appeal dismissed by CESTAT (Appellate Tribunal).
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