https://www.taxtmi.com/caselaws?id=441145 The Appellate Tribunal CESTAT Chandigarh upheld the demand for service tax, interest, and penalty under Section 78 against the appellants, an authorized service station, for failing to disclose material facts in their ST-3 Returns, indicating an intent to evade tax. The Tribunal rejected claims for exemptions under Notification No.12/2003 and found the appellants liable for the entire collected amount. The invocation of the extended period for duty demand was justified due to suppression of facts. However, penalties under Sections 76 and 77 were set aside. The appellants' argument regarding the time-barred show-cause notice was dismissed. en-us Tue, 01 Aug 2023 00:00:00 +0530 Wed, 20 Mar 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441145 The Appellate Tribunal CESTAT Chandigarh upheld the demand for service tax, interest, and penalty under Section 78 against the appellants, an authorized service station, for failing to disclose material facts in their ST-3 Returns, indicating an intent to evade tax. The Tribunal rejected claims for exemptions under Notification No.12/2003 and found the appellants liable for the entire collected amount. The invocation of the extended period for duty demand was justified due to suppression of facts. However, penalties under Sections 76 and 77 were set aside. The appellants' argument regarding the time-barred show-cause notice was dismissed. Case-Laws Service Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441145