https://www.taxtmi.com/caselaws?id=775887 The CESTAT Ahmedabad upheld the Principal Commissioner's order confirming a short payment of service tax of Rs. 13,32,867 for 2011-12. The appellant's declaration under VCES-2013 was found substantially false due to misrepresentation of material facts. Payments of Rs. 9,01,128 made earlier were properly accounted for and could not be adjusted against the confirmed shortfall. The appeal challenging the demand under Section 73(1) of the Finance Act, 1994 was dismissed for lack of merit. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775887 The CESTAT Ahmedabad upheld the Principal Commissioner's order confirming a short payment of service tax of Rs. 13,32,867 for 2011-12. The appellant's declaration under VCES-2013 was found substantially false due to misrepresentation of material facts. Payments of Rs. 9,01,128 made earlier were properly accounted for and could not be adjusted against the confirmed shortfall. The appeal challenging the demand under Section 73(1) of the Finance Act, 1994 was dismissed for lack of merit. Case-Laws Service Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775887