https://www.taxtmi.com/caselaws?id=439788 The Tribunal upheld the demand for Service Tax and penalties against the appellants engaged in construction services for failure to pay taxes and file returns. The denial of benefits under Notification No. 1/2006-ST and Works Contract Rules was justified due to insufficient evidence of materials supplied by customers. The invocation of the extended period for demand was deemed valid based on the appellant's non-compliance and intent to evade tax. The appeals were rejected, affirming the adjudicating authority's decision on all counts. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439788 The Tribunal upheld the demand for Service Tax and penalties against the appellants engaged in construction services for failure to pay taxes and file returns. The denial of benefits under Notification No. 1/2006-ST and Works Contract Rules was justified due to insufficient evidence of materials supplied by customers. The invocation of the extended period for demand was deemed valid based on the appellant's non-compliance and intent to evade tax. The appeals were rejected, affirming the adjudicating authority's decision on all counts. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439788