https://www.taxtmi.com/caselaws?id=448052 CESTAT Allahabad upheld service tax demand on appellant for lease rental income from earth station equipment under Supply of Tangible Goods Services category. The tribunal found appellant suppressed facts with intent to evade tax, justifying extended limitation period and penalties under Section 78. CENVAT credit was allowed for input services like space segment charges, training, freight, vehicle maintenance, insurance, and audit fees, but denied for chartered flight hiring worth Rs 16,80,000. Interest under Section 11AB was held chargeable despite pre-notice deposit. Appeal was allowed partially with penalties and extended limitation period upheld. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 09:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448052 CESTAT Allahabad upheld service tax demand on appellant for lease rental income from earth station equipment under Supply of Tangible Goods Services category. The tribunal found appellant suppressed facts with intent to evade tax, justifying extended limitation period and penalties under Section 78. CENVAT credit was allowed for input services like space segment charges, training, freight, vehicle maintenance, insurance, and audit fees, but denied for chartered flight hiring worth Rs 16,80,000. Interest under Section 11AB was held chargeable despite pre-notice deposit. Appeal was allowed partially with penalties and extended limitation period upheld. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448052