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    <title>2025 (3) TMI 269 - CESTAT NEW DELHI</title>
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    <description>CESTAT Delhi dismissed the appeal against recovery of service tax with interest and penalty for April 2015 to June 2017. The appellant misrepresented taxable services as exempted services under Notification 25/2012, claiming distribution of SIM cards and farm labor supply while actually providing manpower supply services. The tribunal found deliberate suppression of taxable services worth Rs. 1,52,54,53,781 resulting in service tax evasion of Rs. 19,81,97,629. The appellant failed to provide authentic documents or appear for hearing. Service tax on legal fees of Rs. 31,800 was also upheld under reverse charge mechanism.</description>
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    <pubDate>Tue, 04 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 269 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=766884</link>
      <description>CESTAT Delhi dismissed the appeal against recovery of service tax with interest and penalty for April 2015 to June 2017. The appellant misrepresented taxable services as exempted services under Notification 25/2012, claiming distribution of SIM cards and farm labor supply while actually providing manpower supply services. The tribunal found deliberate suppression of taxable services worth Rs. 1,52,54,53,781 resulting in service tax evasion of Rs. 19,81,97,629. The appellant failed to provide authentic documents or appear for hearing. Service tax on legal fees of Rs. 31,800 was also upheld under reverse charge mechanism.</description>
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      <pubDate>Tue, 04 Mar 2025 00:00:00 +0530</pubDate>
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