https://www.taxtmi.com/caselaws?id=445328 CESTAT Chennai held that the appellant must produce evidence showing service providers paid collected service tax to government accounts for manpower recruitment, supply agency, and security services under RCM. The matter was remanded to original adjudicating authority for verification of ST-3 returns and proper adjudication following natural justice principles. Extended period invocation was deemed unjustified as revenue failed to establish intent to evade tax, making extended period demand non-maintainable. Appeal disposed with directions for fresh adjudication. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445328 CESTAT Chennai held that the appellant must produce evidence showing service providers paid collected service tax to government accounts for manpower recruitment, supply agency, and security services under RCM. The matter was remanded to original adjudicating authority for verification of ST-3 returns and proper adjudication following natural justice principles. Extended period invocation was deemed unjustified as revenue failed to establish intent to evade tax, making extended period demand non-maintainable. Appeal disposed with directions for fresh adjudication. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445328