https://www.taxtmi.com/caselaws?id=203918 The Appellate Tribunal CESTAT, CHENNAI upheld the Order-in-Revision imposing a penalty of Rs. 2 lakhs on a proprietary concern for deliberate non-inclusion of amenity charges in the assessable value for service tax calculation. The Tribunal found that the assessee failed to provide evidence supporting their claim that the amenity charges were not related to their business. It was established that the amenities were provided by the assessee, and the failure to demonstrate a bona fide belief for non-payment of service tax led to the dismissal of the appeal. The judgment stressed the importance of accurate declaration of charges for tax compliance. en-us Fri, 03 Sep 2010 00:00:00 +0530 Fri, 17 May 2013 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203918 The Appellate Tribunal CESTAT, CHENNAI upheld the Order-in-Revision imposing a penalty of Rs. 2 lakhs on a proprietary concern for deliberate non-inclusion of amenity charges in the assessable value for service tax calculation. The Tribunal found that the assessee failed to provide evidence supporting their claim that the amenity charges were not related to their business. It was established that the amenities were provided by the assessee, and the failure to demonstrate a bona fide belief for non-payment of service tax led to the dismissal of the appeal. The judgment stressed the importance of accurate declaration of charges for tax compliance. Case-Laws Service Tax Fri, 03 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203918