https://www.taxtmi.com/caselaws?id=441278 The Court upheld the decision of the Customs, Excise Service Tax Appellate Tribunal (CESTAT) and Commissioner of Income Tax (CIT), confirming the appellant's liability for penalty under subsections (3) and (4) of section 73 of the Finance Act, 1994. The appellant's failure to register and pay service tax led to evasion, despite paying duty and interest before the show-cause notice. The Court found the appellant's argument regarding CBEC circular inapplicable and dismissed the appeal, ruling in favor of the revenue authorities. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441278 The Court upheld the decision of the Customs, Excise Service Tax Appellate Tribunal (CESTAT) and Commissioner of Income Tax (CIT), confirming the appellant's liability for penalty under subsections (3) and (4) of section 73 of the Finance Act, 1994. The appellant's failure to register and pay service tax led to evasion, despite paying duty and interest before the show-cause notice. The Court found the appellant's argument regarding CBEC circular inapplicable and dismissed the appeal, ruling in favor of the revenue authorities. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441278