https://www.taxtmi.com/caselaws?id=756096 The CESTAT New Delhi upheld service tax demand against an appellant providing manpower recruitment services. The appellant under-reported gross receipts in ST-3 returns compared to 26AS statements and failed to deposit collected service tax. The tribunal found suppression of facts established through non-cooperation with investigations and failure to disclose actual taxable service values. Extended limitation period was validly invoked citing SC precedent in Usha Rectifier case regarding information obtained from balance sheets. Penalties under Sections 77(1)(c)(ii), 77(1)(c)(iii) and 78 were upheld. Appeal dismissed with no infirmity found in adjudicating authority's order. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756096 The CESTAT New Delhi upheld service tax demand against an appellant providing manpower recruitment services. The appellant under-reported gross receipts in ST-3 returns compared to 26AS statements and failed to deposit collected service tax. The tribunal found suppression of facts established through non-cooperation with investigations and failure to disclose actual taxable service values. Extended limitation period was validly invoked citing SC precedent in Usha Rectifier case regarding information obtained from balance sheets. Penalties under Sections 77(1)(c)(ii), 77(1)(c)(iii) and 78 were upheld. Appeal dismissed with no infirmity found in adjudicating authority's order. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756096