https://www.taxtmi.com/caselaws?id=388588 The Appellate Tribunal CESTAT Mumbai upheld the Commissioner (Appeals)'s order confirming the Service Tax liability of labor charges on commercial construction services, totaling Rs. 2,83,271, along with interest and penalties under the Finance Act, 1994. The appellant's failure to provide documentary evidence of tax payment, discrepancies in ledgers and returns, and non-compliance with Service Tax rules led to the dismissal of the appeal. The Tribunal emphasized the lack of proof of tax payments, resulting in the confirmation of the original order and the imposition of recovery with interest and penalties. en-us Tue, 24 Sep 2019 00:00:00 +0530 Tue, 19 Nov 2019 11:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388588 The Appellate Tribunal CESTAT Mumbai upheld the Commissioner (Appeals)'s order confirming the Service Tax liability of labor charges on commercial construction services, totaling Rs. 2,83,271, along with interest and penalties under the Finance Act, 1994. The appellant's failure to provide documentary evidence of tax payment, discrepancies in ledgers and returns, and non-compliance with Service Tax rules led to the dismissal of the appeal. The Tribunal emphasized the lack of proof of tax payments, resulting in the confirmation of the original order and the imposition of recovery with interest and penalties. Case-Laws Service Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388588