https://www.taxtmi.com/caselaws?id=77131 The Tribunal found the appellants liable for not fully paying Service Tax on security charges collected, resulting in a demand of Rs. 6,31,60,945/- with interest and penalties. Despite claiming inability to produce detailed records due to a flood, the appellants' arguments lacked sufficient evidence. The Tribunal accepted cash basis accounting but raised concerns about the lack of specific records linking payments to services rendered. Due to inadequate deposit offer, the Tribunal directed the appellants to deposit Rs. 3 crores within 12 weeks, emphasizing the importance of proper accounts for Service Tax compliance and imposing penalties under the Finance Act, 1994. en-us Fri, 12 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77131 The Tribunal found the appellants liable for not fully paying Service Tax on security charges collected, resulting in a demand of Rs. 6,31,60,945/- with interest and penalties. Despite claiming inability to produce detailed records due to a flood, the appellants' arguments lacked sufficient evidence. The Tribunal accepted cash basis accounting but raised concerns about the lack of specific records linking payments to services rendered. Due to inadequate deposit offer, the Tribunal directed the appellants to deposit Rs. 3 crores within 12 weeks, emphasizing the importance of proper accounts for Service Tax compliance and imposing penalties under the Finance Act, 1994. Case-Laws Service Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77131