https://www.taxtmi.com/highlights?id=80666 Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay applicable service tax, despite being aware of taxability, claiming reliance on consultant's advice. Tribunal rejected this defense, stating intent to evade tax can be inferred from evident violation and non-payment of due taxes. Extended period of limitation u/s 73 and penalty u/s 78 upheld. Partial demand of service tax confirmed, with interest payable and adjustment of amounts already paid. Penalty u/s 78 to be recomputed accordingly. Appeal partly allowed. en-us Sat, 24 Aug 2024 09:04:17 +0530 Sat, 24 Aug 2024 09:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80666 Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay applicable service tax, despite being aware of taxability, claiming reliance on consultant's advice. Tribunal rejected this defense, stating intent to evade tax can be inferred from evident violation and non-payment of due taxes. Extended period of limitation u/s 73 and penalty u/s 78 upheld. Partial demand of service tax confirmed, with interest payable and adjustment of amounts already paid. Penalty u/s 78 to be recomputed accordingly. Appeal partly allowed. Highlights Service Tax Sat, 24 Aug 2024 09:04:17 +0530 https://www.taxtmi.com/highlights?id=80666