https://www.taxtmi.com/caselaws?id=171390 The appellant, a courier service provider, faced a Service Tax demand of Rs. 2,84,07,647 for non-payment despite collecting from customers. The Tribunal upheld the liability determination, rejecting claims for Cenvat credit and export proceeds due to lack of evidence and non-cooperation. Non-compliance with tax obligations led to penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal dismissed appeals by both the appellant and Revenue, affirming the cum-tax benefit decision, stating that audited balance sheets already included discharged tax liabilities. en-us Wed, 23 Jul 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171390 The appellant, a courier service provider, faced a Service Tax demand of Rs. 2,84,07,647 for non-payment despite collecting from customers. The Tribunal upheld the liability determination, rejecting claims for Cenvat credit and export proceeds due to lack of evidence and non-cooperation. Non-compliance with tax obligations led to penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal dismissed appeals by both the appellant and Revenue, affirming the cum-tax benefit decision, stating that audited balance sheets already included discharged tax liabilities. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171390