https://www.taxtmi.com/caselaws?id=441816 The appeal challenging the Order-in-Appeal confirming a demand of Rs.10,68,657/- along with penalty for 'Construction of Residential Complex Services' was dismissed. The Tribunal upheld the demand and penalty under section 78, finding that the appellant failed to provide evidence of refunding advances and had not filed ST3 returns during the relevant period. The appellant's argument that the demand for the extended period was time-barred was rejected, as the Tribunal deemed the appellant to have willfully suppressed material facts to evade service tax. The impugned order confirming the demand and penalty was upheld in the judgment pronounced on 17/08/2023. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441816 The appeal challenging the Order-in-Appeal confirming a demand of Rs.10,68,657/- along with penalty for 'Construction of Residential Complex Services' was dismissed. The Tribunal upheld the demand and penalty under section 78, finding that the appellant failed to provide evidence of refunding advances and had not filed ST3 returns during the relevant period. The appellant's argument that the demand for the extended period was time-barred was rejected, as the Tribunal deemed the appellant to have willfully suppressed material facts to evade service tax. The impugned order confirming the demand and penalty was upheld in the judgment pronounced on 17/08/2023. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441816