https://www.taxtmi.com/caselaws?id=219342 The court held that the appellant was liable to pay service tax based on the place of service provision, emphasizing the importance of determining tax liability according to where services are rendered. The appellant was accused of tax evasion through the sale of India Telephone Cards in Jammu & Kashmir, with the court noting a deliberate attempt to evade tax. The responsibility for tax collection and service provision was placed on the appellant rather than franchisees. The court upheld the extended period demand for service tax due to the appellant's conduct indicating suppression of information. Additionally, the court mandated a pre-deposit of tax dues for appeal admission to proceed. en-us Tue, 26 Jun 2012 00:00:00 +0530 Thu, 17 Jan 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219342 The court held that the appellant was liable to pay service tax based on the place of service provision, emphasizing the importance of determining tax liability according to where services are rendered. The appellant was accused of tax evasion through the sale of India Telephone Cards in Jammu & Kashmir, with the court noting a deliberate attempt to evade tax. The responsibility for tax collection and service provision was placed on the appellant rather than franchisees. The court upheld the extended period demand for service tax due to the appellant's conduct indicating suppression of information. Additionally, the court mandated a pre-deposit of tax dues for appeal admission to proceed. Case-Laws Service Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219342