https://www.taxtmi.com/caselaws?id=388958 The court upheld the liability of M/s. Chhattisgarh Steel Castings (P) Ltd. for service tax as a "Real Estate Agent," rejecting the argument that the transactions were simple land sales. Penalties under Sections 77 and 78 of the Finance Act, 1994 were upheld for non-disclosure and suppression of facts. The court justified the extended limitation period for the show cause notice due to appellant's suppression of facts. The appeal was dismissed, affirming the service tax, interest, and penalties imposed on the appellant. en-us Fri, 08 Nov 2019 00:00:00 +0530 Thu, 10 Dec 2020 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388958 The court upheld the liability of M/s. Chhattisgarh Steel Castings (P) Ltd. for service tax as a "Real Estate Agent," rejecting the argument that the transactions were simple land sales. Penalties under Sections 77 and 78 of the Finance Act, 1994 were upheld for non-disclosure and suppression of facts. The court justified the extended limitation period for the show cause notice due to appellant's suppression of facts. The appeal was dismissed, affirming the service tax, interest, and penalties imposed on the appellant. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388958