https://www.taxtmi.com/highlights?id=79763 Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal. en-us Sat, 27 Jul 2024 08:32:16 +0530 Sat, 27 Jul 2024 08:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79763 Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal. Highlights Service Tax Sat, 27 Jul 2024 08:32:16 +0530 https://www.taxtmi.com/highlights?id=79763