https://www.taxtmi.com/caselaws?id=250011 The Tribunal rejected the appeal regarding service tax liability of a partnership firm converted into a private limited company, citing lack of evidence. The issue of service tax on services through architects was dismissed due to insufficient proof. The burden of proof on the taxpayer regarding architect's service tax payment was not met. The extended period for tax liability was upheld due to non-disclosure by the appellants. The liability of the private limited company during conversion was rejected for lack of evidence. The penalty was partially modified in accordance with the Commissioner (Appeals) directions. en-us Mon, 18 Feb 2013 00:00:00 +0530 Wed, 30 Jul 2014 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250011 The Tribunal rejected the appeal regarding service tax liability of a partnership firm converted into a private limited company, citing lack of evidence. The issue of service tax on services through architects was dismissed due to insufficient proof. The burden of proof on the taxpayer regarding architect's service tax payment was not met. The extended period for tax liability was upheld due to non-disclosure by the appellants. The liability of the private limited company during conversion was rejected for lack of evidence. The penalty was partially modified in accordance with the Commissioner (Appeals) directions. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250011