https://www.taxtmi.com/caselaws?id=752807 CESTAT New Delhi dismissed the appeal where the appellant provided advisory/consultancy services to clients and received commissions during 2014-2018. The tribunal held that such services were taxable under service tax provisions and the appellant was liable to pay tax on commissions received. The demand was confirmed at Rs. 12,96,358 after considering SSI exemption benefits and appropriate tax rates. Extended limitation period was validly invoked due to appellant's deliberate non-registration and intent to evade tax liability. Penalty was upheld as justified given the willful non-compliance. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 18 May 2024 06:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752807 CESTAT New Delhi dismissed the appeal where the appellant provided advisory/consultancy services to clients and received commissions during 2014-2018. The tribunal held that such services were taxable under service tax provisions and the appellant was liable to pay tax on commissions received. The demand was confirmed at Rs. 12,96,358 after considering SSI exemption benefits and appropriate tax rates. Extended limitation period was validly invoked due to appellant's deliberate non-registration and intent to evade tax liability. Penalty was upheld as justified given the willful non-compliance. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752807