https://www.taxtmi.com/caselaws?id=760803 CESTAT Allahabad dismissed appellant's appeal challenging service tax demand for Maintenance Repair Service, Man Power Recruitment Agency Service, and Construction Services. Appellant provided taxable services, issued invoices showing service tax, collected amounts from recipients, but short-paid taxes and failed to file timely ST-3 returns. Tribunal found deliberate suppression with intent to evade taxes, confirming extended limitation period was properly invoked. Following Afsar Tour and Travels precedent, service tax liability exists regardless of collection from clients. Demand, interest, and penalties upheld. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760803 CESTAT Allahabad dismissed appellant's appeal challenging service tax demand for Maintenance Repair Service, Man Power Recruitment Agency Service, and Construction Services. Appellant provided taxable services, issued invoices showing service tax, collected amounts from recipients, but short-paid taxes and failed to file timely ST-3 returns. Tribunal found deliberate suppression with intent to evade taxes, confirming extended limitation period was properly invoked. Following Afsar Tour and Travels precedent, service tax liability exists regardless of collection from clients. Demand, interest, and penalties upheld. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760803