https://www.taxtmi.com/caselaws?id=770861 CESTAT New Delhi dismissed the appeal concerning service tax liability for manpower services during 2014-15. The appellant failed to file returns and appeared ex-parte before the adjudicating authority. While appellant produced payment challans as evidence, the Appellate Authority found these were incorrectly attributed from the previous year 2013-14. The court upheld the re-determined service tax liability, automatic interest on delayed payments, and penalties under Sections 77 and 78 for misrepresentation and improper assessment. The extended limitation period was correctly invoked due to misrepresentation of payment records. en-us Fri, 16 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770861 CESTAT New Delhi dismissed the appeal concerning service tax liability for manpower services during 2014-15. The appellant failed to file returns and appeared ex-parte before the adjudicating authority. While appellant produced payment challans as evidence, the Appellate Authority found these were incorrectly attributed from the previous year 2013-14. The court upheld the re-determined service tax liability, automatic interest on delayed payments, and penalties under Sections 77 and 78 for misrepresentation and improper assessment. The extended limitation period was correctly invoked due to misrepresentation of payment records. Case-Laws Service Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770861