https://www.taxtmi.com/caselaws?id=338110 The tribunal upheld the decision of the lower authorities, dismissing the appeal and affirming the demand for the correct service tax liability based on the enhanced rate. The appellant's arguments regarding the rate of tax, calculation errors in duty liability, and failure to produce evidence of service period and receipts were deemed unsustainable due to the clear announcements by the government regarding the rate enhancement and the appellant's lack of substantiating evidence. Despite the appellant's contentions, the tribunal found in favor of the tax authorities, emphasizing the importance of accurately discharging tax liabilities in accordance with statutory rates. en-us Fri, 30 Dec 2016 00:00:00 +0530 Wed, 25 Jan 2017 08:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338110 The tribunal upheld the decision of the lower authorities, dismissing the appeal and affirming the demand for the correct service tax liability based on the enhanced rate. The appellant's arguments regarding the rate of tax, calculation errors in duty liability, and failure to produce evidence of service period and receipts were deemed unsustainable due to the clear announcements by the government regarding the rate enhancement and the appellant's lack of substantiating evidence. Despite the appellant's contentions, the tribunal found in favor of the tax authorities, emphasizing the importance of accurately discharging tax liabilities in accordance with statutory rates. Case-Laws Service Tax Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338110