https://www.taxtmi.com/caselaws?id=369291 The appellant was found to have short-paid Service Tax due to a change in the rate, leading to a confirmed recovery of the shortfall, interest, and penalty. The Department alleged wilful suppression, but the appellant argued lack of intent to evade taxes. The appellant claimed unawareness of the rate change initially and rectified the payment promptly upon learning. The Department invoked the extended limitation period due to the appellant's delayed disclosure, deeming it suppression. The order upheld the demand with interest and penalties, citing the appellant's failure to rectify the payment discrepancy promptly as evidence of evasion. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 24 Oct 2018 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369291 The appellant was found to have short-paid Service Tax due to a change in the rate, leading to a confirmed recovery of the shortfall, interest, and penalty. The Department alleged wilful suppression, but the appellant argued lack of intent to evade taxes. The appellant claimed unawareness of the rate change initially and rectified the payment promptly upon learning. The Department invoked the extended limitation period due to the appellant's delayed disclosure, deeming it suppression. The order upheld the demand with interest and penalties, citing the appellant's failure to rectify the payment discrepancy promptly as evidence of evasion. Case-Laws Service Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369291