https://www.taxtmi.com/caselaws?id=761023 CESTAT Allahabad dismissed the assessee's appeal regarding service tax demand under Sections 73(2) and 75 of Finance Act, 1994. The tribunal confirmed that the assessee had short-paid service tax despite being aware of providing taxable services, collecting service tax from recipients, and issuing invoices indicating tax liability. The assessee failed to file ST-3 returns throughout the disputed period and suppressed information to evade tax payment. The tribunal upheld the demand with extended limitation period and penalties under Sections 77 and 78, finding the adjudicating authority's calculations correct after allowing legitimate deductions for pre-2005 services and included service tax amounts. en-us Thu, 24 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 14:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761023 CESTAT Allahabad dismissed the assessee's appeal regarding service tax demand under Sections 73(2) and 75 of Finance Act, 1994. The tribunal confirmed that the assessee had short-paid service tax despite being aware of providing taxable services, collecting service tax from recipients, and issuing invoices indicating tax liability. The assessee failed to file ST-3 returns throughout the disputed period and suppressed information to evade tax payment. The tribunal upheld the demand with extended limitation period and penalties under Sections 77 and 78, finding the adjudicating authority's calculations correct after allowing legitimate deductions for pre-2005 services and included service tax amounts. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761023