https://www.taxtmi.com/caselaws?id=380764 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving a security agency service provider facing a demand for service tax based on gross invoice amounts. The appellant's argument for tax calculation based on actual receipts was rejected due to failure to maintain records and file ST-3 returns. The Tribunal found the appellant's contentions legally unsustainable and dismissed the appeal, confirming the tax liability, interest, and penalties imposed by the adjudicating authority. The appeal was deemed without merit and dismissed on 23/05/2019. en-us Thu, 23 May 2019 00:00:00 +0530 Tue, 28 May 2019 08:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380764 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving a security agency service provider facing a demand for service tax based on gross invoice amounts. The appellant's argument for tax calculation based on actual receipts was rejected due to failure to maintain records and file ST-3 returns. The Tribunal found the appellant's contentions legally unsustainable and dismissed the appeal, confirming the tax liability, interest, and penalties imposed by the adjudicating authority. The appeal was deemed without merit and dismissed on 23/05/2019. Case-Laws Service Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380764