https://www.taxtmi.com/caselaws?id=750891 The CESTAT New Delhi dismissed the appeal of a sub-contractor challenging best judgment assessment under section 72 of Finance Act, 1994 for service tax liability. The appellant claimed contracts were works contract services rather than commercial/industrial construction services, asserting composite nature involving materials and services with VAT paid on 65% value. The tribunal rejected these submissions as unsupported by documentary evidence. Despite appellant's illiteracy claims, the tribunal noted signed documents in Hindi and emphasized responsibility to maintain records. The appellant failed to demonstrate tax exemption, main contractor's tax payment on their services, or composite contract nature with VAT payment. The tribunal upheld the assessment as proper given appellant's failure to register, pay tax, file returns, or produce supporting documentation during investigation. en-us Tue, 02 Apr 2024 00:00:00 +0530 Tue, 02 Apr 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750891 The CESTAT New Delhi dismissed the appeal of a sub-contractor challenging best judgment assessment under section 72 of Finance Act, 1994 for service tax liability. The appellant claimed contracts were works contract services rather than commercial/industrial construction services, asserting composite nature involving materials and services with VAT paid on 65% value. The tribunal rejected these submissions as unsupported by documentary evidence. Despite appellant's illiteracy claims, the tribunal noted signed documents in Hindi and emphasized responsibility to maintain records. The appellant failed to demonstrate tax exemption, main contractor's tax payment on their services, or composite contract nature with VAT payment. The tribunal upheld the assessment as proper given appellant's failure to register, pay tax, file returns, or produce supporting documentation during investigation. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750891