https://www.taxtmi.com/caselaws?id=447063 The CESTAT New Delhi dismissed the appeal challenging invocation of extended limitation period and penalty imposition. The appellant acknowledged short payment of service tax but failed to provide required documents despite department's letter dated 11.02.2014, causing delay until April 2018. The tribunal held this delay was appellant's fault, rejecting the time bar argument. Regarding penalty under Section 78 of Finance Act, the tribunal confirmed 100% penalty despite appellant's pre-notice deposit of Rs.8,14,159, finding intentional suppression of facts with intent to evade tax payment. The appeal was dismissed. en-us Thu, 16 Nov 2023 00:00:00 +0530 Sun, 17 Dec 2023 20:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447063 The CESTAT New Delhi dismissed the appeal challenging invocation of extended limitation period and penalty imposition. The appellant acknowledged short payment of service tax but failed to provide required documents despite department's letter dated 11.02.2014, causing delay until April 2018. The tribunal held this delay was appellant's fault, rejecting the time bar argument. Regarding penalty under Section 78 of Finance Act, the tribunal confirmed 100% penalty despite appellant's pre-notice deposit of Rs.8,14,159, finding intentional suppression of facts with intent to evade tax payment. The appeal was dismissed. Case-Laws Service Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447063