https://www.taxtmi.com/caselaws?id=246201 The Tribunal upheld the demand for Service Tax, interest, and penalties against the Appellant, an Engineering Consultancy company, for alleged evasion. The extended period for demand confirmation was justified due to the Appellant's failure to provide documentary evidence for a specific period. Penalties under Sections 76 and 78 of the Finance Act, 1994 were imposed for default in payment and willful misstatement of facts, with the Tribunal rejecting the plea for penalty waivers based on payment made. The appeal was dismissed, emphasizing the Appellant's delayed payment and willful misstatement as justifying penalty imposition. en-us Wed, 22 Jan 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246201 The Tribunal upheld the demand for Service Tax, interest, and penalties against the Appellant, an Engineering Consultancy company, for alleged evasion. The extended period for demand confirmation was justified due to the Appellant's failure to provide documentary evidence for a specific period. Penalties under Sections 76 and 78 of the Finance Act, 1994 were imposed for default in payment and willful misstatement of facts, with the Tribunal rejecting the plea for penalty waivers based on payment made. The appeal was dismissed, emphasizing the Appellant's delayed payment and willful misstatement as justifying penalty imposition. Case-Laws Service Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246201