https://www.taxtmi.com/caselaws?id=242239 The High Court upheld the decisions of the lower authorities regarding the imposition of tax and penalty on a construction company for non-payment of Service Tax. The Court dismissed the petition, emphasizing the importance of adhering to statutory timelines and the burden of proof in rebutting deemed service of official communications. The Court rejected the company's argument for condoning the delay in filing the appeal, citing statutory provisions and legal precedents. Ultimately, the High Court found no grounds to interfere with the findings of fact and affirmed the orders of the Appellate Authority and Tribunal. en-us Thu, 18 Oct 2012 00:00:00 +0530 Mon, 28 Jul 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242239 The High Court upheld the decisions of the lower authorities regarding the imposition of tax and penalty on a construction company for non-payment of Service Tax. The Court dismissed the petition, emphasizing the importance of adhering to statutory timelines and the burden of proof in rebutting deemed service of official communications. The Court rejected the company's argument for condoning the delay in filing the appeal, citing statutory provisions and legal precedents. Ultimately, the High Court found no grounds to interfere with the findings of fact and affirmed the orders of the Appellate Authority and Tribunal. Case-Laws Service Tax Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242239