https://www.taxtmi.com/caselaws?id=442070 The Tribunal upheld the demand for service tax for the period from 01.05.2011 to 31.03.2015, along with penalties under Sections 77(1)(a), 77(2), and 78 of the Finance Act, 1994. The appeal was dismissed as the appellant failed to prove the removal of air-conditioning facilities and was found to have intentions to evade tax liability, justifying the extended period of limitation and penalties. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442070 The Tribunal upheld the demand for service tax for the period from 01.05.2011 to 31.03.2015, along with penalties under Sections 77(1)(a), 77(2), and 78 of the Finance Act, 1994. The appeal was dismissed as the appellant failed to prove the removal of air-conditioning facilities and was found to have intentions to evade tax liability, justifying the extended period of limitation and penalties. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442070