https://www.taxtmi.com/caselaws?id=757082 The CESTAT New Delhi upheld service tax demand against appellant based on income tax documents showing discrepancy between ITR income and ST-3 returns. The tribunal confirmed extended limitation period was validly invoked due to suppression of facts. Appellant failed to provide supporting documents when requested by department and offered only unsupported explanations for the discrepancy. The tribunal distinguished the case from Vatsal Resources, noting income tax documents were public records with presumption of truthfulness, not seized documents. Differential tax liability, interest under Section 75, and penalty were all upheld. Appeal dismissed. en-us Thu, 08 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757082 The CESTAT New Delhi upheld service tax demand against appellant based on income tax documents showing discrepancy between ITR income and ST-3 returns. The tribunal confirmed extended limitation period was validly invoked due to suppression of facts. Appellant failed to provide supporting documents when requested by department and offered only unsupported explanations for the discrepancy. The tribunal distinguished the case from Vatsal Resources, noting income tax documents were public records with presumption of truthfulness, not seized documents. Differential tax liability, interest under Section 75, and penalty were all upheld. Appeal dismissed. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757082