https://www.taxtmi.com/caselaws?id=371615 The Tribunal upheld the demand for service tax evasion by the appellants engaged in security agency and maintenance services, finding manipulation of figures in returns and balance sheets. It directed reevaluation of exempted services' value and cum-duty benefits. The Tribunal agreed to pre-1.7.2011 service tax calculation on actual receipts and instructed verification of claimed exempted services' taxability. The appellants' pure agent claim was rejected, and the extended limitation period was justified due to intentional evasion. The Tribunal directed reexamination of cum-duty benefits and upheld the demand for service tax despite appellants' argument on the show cause notice's vagueness. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371615 The Tribunal upheld the demand for service tax evasion by the appellants engaged in security agency and maintenance services, finding manipulation of figures in returns and balance sheets. It directed reevaluation of exempted services' value and cum-duty benefits. The Tribunal agreed to pre-1.7.2011 service tax calculation on actual receipts and instructed verification of claimed exempted services' taxability. The appellants' pure agent claim was rejected, and the extended limitation period was justified due to intentional evasion. The Tribunal directed reexamination of cum-duty benefits and upheld the demand for service tax despite appellants' argument on the show cause notice's vagueness. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371615