https://www.taxtmi.com/caselaws?id=773320 CESTAT Ahmedabad dismissed the appeal where the appellant fraudulently altered stamp paper dates on service agreements to evade service tax under reverse charge mechanism for manpower supply services. The tribunal found clear evidence of backdating from 2012 to 2011, rejecting appellant's revenue neutrality defense. For the first period (July 2012-March 2014), demand with interest and penalties under Sections 77 and 78 of Finance Act 1994 was upheld due to suppression. For the second period (December 2014-March 2015), demand was limited to normal period with interest only, as suppression could not be invoked twice for the same fraudulent act. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773320 CESTAT Ahmedabad dismissed the appeal where the appellant fraudulently altered stamp paper dates on service agreements to evade service tax under reverse charge mechanism for manpower supply services. The tribunal found clear evidence of backdating from 2012 to 2011, rejecting appellant's revenue neutrality defense. For the first period (July 2012-March 2014), demand with interest and penalties under Sections 77 and 78 of Finance Act 1994 was upheld due to suppression. For the second period (December 2014-March 2015), demand was limited to normal period with interest only, as suppression could not be invoked twice for the same fraudulent act. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773320