https://www.taxtmi.com/caselaws?id=757397 CESTAT New Delhi held that a construction services provider's claim of consultant advice to avoid service tax registration and payment was unacceptable as a defense against tax evasion. The tribunal found clear violation of the Act with evident intent to evade tax liability. The extended limitation period under section 73 and penalty under section 78 were upheld. Service tax demand was confirmed with adjustment for amounts already paid by appellant. Interest remained payable with appropriate adjustments, and penalty under section 78 required recomputation. The appeal was partially allowed. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 24 Aug 2024 09:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757397 CESTAT New Delhi held that a construction services provider's claim of consultant advice to avoid service tax registration and payment was unacceptable as a defense against tax evasion. The tribunal found clear violation of the Act with evident intent to evade tax liability. The extended limitation period under section 73 and penalty under section 78 were upheld. Service tax demand was confirmed with adjustment for amounts already paid by appellant. Interest remained payable with appropriate adjustments, and penalty under section 78 required recomputation. The appeal was partially allowed. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757397