https://www.taxtmi.com/caselaws?id=379504 The Tribunal upheld the duty demand under Section 73(1) of the Finance Act, 1994, dismissing the appellant's challenge based on the incorrect mention of the charging section in the notice. The appellant's claim for small scale exemption was rejected due to failure to credit collected Service Tax to the Government treasury. The appellant's objection regarding cross-examination was dismissed as they did not request it during the process. Despite penalty issues not being addressed, the Tribunal highlighted the extended period for payment of confirmed Service Tax and interest, ultimately dismissing the appeal and affirming the duty demand. en-us Fri, 26 Apr 2019 00:00:00 +0530 Mon, 25 Nov 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379504 The Tribunal upheld the duty demand under Section 73(1) of the Finance Act, 1994, dismissing the appellant's challenge based on the incorrect mention of the charging section in the notice. The appellant's claim for small scale exemption was rejected due to failure to credit collected Service Tax to the Government treasury. The appellant's objection regarding cross-examination was dismissed as they did not request it during the process. Despite penalty issues not being addressed, the Tribunal highlighted the extended period for payment of confirmed Service Tax and interest, ultimately dismissing the appeal and affirming the duty demand. Case-Laws Service Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379504