Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Page of 4823
Press 'Enter' after typing page number.
7281 to 7300 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Non-filing of mandatory ST-3 returns despite registration, coupled with non-response to departmental enquiries, was held to constitute willful suppression with intent to evade service tax on taxable services under the Finance Act, 1994, justifying demand on differential receipts. Consequently, the extended limitation under the proviso to Section 73(1) was upheld, and the challenge on limitation failed. Since the demand was sustained, interest under Section 75 was also sustained. Penalty under Section 78 was upheld as a corollary to established suppression with intent to evade, and late fee under Rule 7C and penalty under Section 77(1)(c) were upheld for statutory non-compliance and failure to furnish information. Appeal dismissed. - CESTAT
Non-filing of mandatory ST-3 returns despite registration, coupled with non-response to departmental enquiries, was held to constitute willful suppression with intent to evade service tax on taxable services under the Finance Act, 1994, justifying demand on differential receipts. Consequently, the extended limitation under the proviso to Section 73(1) was upheld, and the challenge on limitation failed. Since the demand was sustained, interest under Section 75 was also sustained. Penalty under Section 78 was upheld as a corollary to established suppression with intent to evade, and late fee under Rule 7C and penalty under Section 77(1)(c) were upheld for statutory non-compliance and failure to furnish information. Appeal dismissed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
