https://www.taxtmi.com/caselaws?id=449727 The Appellate Tribunal upheld the decision of the Commissioner (Appeals), dismissing the appeal due to the appellant's failure to appear in proceedings and lack of error in the Commissioner's findings. The appellant was found liable for service tax on recovery agent services, with penalties imposed under Sections 77 and 78 of the Finance Act for contravening provisions and suppressing facts. While a threshold exemption was granted for some years, it was denied for one year due to insufficient evidence, resulting in a reduced service tax demand. The penalties were upheld, with a reduction under Section 78. en-us Wed, 14 Feb 2024 00:00:00 +0530 Mon, 19 Feb 2024 07:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449727 The Appellate Tribunal upheld the decision of the Commissioner (Appeals), dismissing the appeal due to the appellant's failure to appear in proceedings and lack of error in the Commissioner's findings. The appellant was found liable for service tax on recovery agent services, with penalties imposed under Sections 77 and 78 of the Finance Act for contravening provisions and suppressing facts. While a threshold exemption was granted for some years, it was denied for one year due to insufficient evidence, resulting in a reduced service tax demand. The penalties were upheld, with a reduction under Section 78. Case-Laws Service Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449727