Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
Page of 4811
Press 'Enter' after typing page number.
5561 to 5580 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed.
Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed.
Note: It is a system-generated summary and is for quick reference only.