https://www.taxtmi.com/caselaws?id=339743 Prolonged non-payment of service tax, coupled with late registration and delayed compliance, supported the conclusion that the default was not merely inadvertent but reflected intent to evade tax. The assessee had remained unregistered for nearly two years while supplying manpower services, registered only after a departmental visit, and cleared dues after substantial delay extending up to 36 months. Although invoices and the purchase order separately indicated service tax and the recipient later took credit, those facts did not excuse the sustained failure to discharge liability in time. On those facts, the penalties were sustained and the appeal was rejected. en-us Tue, 17 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 13:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339743 Prolonged non-payment of service tax, coupled with late registration and delayed compliance, supported the conclusion that the default was not merely inadvertent but reflected intent to evade tax. The assessee had remained unregistered for nearly two years while supplying manpower services, registered only after a departmental visit, and cleared dues after substantial delay extending up to 36 months. Although invoices and the purchase order separately indicated service tax and the recipient later took credit, those facts did not excuse the sustained failure to discharge liability in time. On those facts, the penalties were sustained and the appeal was rejected. Case-Laws Service Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339743