https://www.taxtmi.com/caselaws?id=756897 CESTAT NEW DELHI dismissed the appeal in a service tax case. The Department assessed service tax based on Income Tax Return disclosures and TDS information showing suppressed taxable value. The Tribunal upheld the extended limitation period beyond five years, finding willful suppression with intent to evade tax as the appellant failed to fully disclose taxable value in ST-3 returns and didn't produce documents when requested. Penalty under Sections 77 and 78 was confirmed along with interest liability. The demand for April-September 2015 was set aside as time-barred, but remaining period demand was sustained. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756897 CESTAT NEW DELHI dismissed the appeal in a service tax case. The Department assessed service tax based on Income Tax Return disclosures and TDS information showing suppressed taxable value. The Tribunal upheld the extended limitation period beyond five years, finding willful suppression with intent to evade tax as the appellant failed to fully disclose taxable value in ST-3 returns and didn't produce documents when requested. Penalty under Sections 77 and 78 was confirmed along with interest liability. The demand for April-September 2015 was set aside as time-barred, but remaining period demand was sustained. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756897