https://www.taxtmi.com/caselaws?id=776878 CESTAT, New Delhi (AT) dismissed the appeal. The tribunal upheld best-judgment assessments based on documents recovered during investigation, finding the appellant failed to prove alleged duplicate invoices or entitlement to exemption under the relevant notifications. The appellant also failed to file returns or obtain service-tax registration. The tribunal held the appellant knowingly did not discharge service-tax obligations, permitting invocation of the extended period of limitation and imposition of penalty under section 78. The impugned order was affirmed and the appeal dismissed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776878 CESTAT, New Delhi (AT) dismissed the appeal. The tribunal upheld best-judgment assessments based on documents recovered during investigation, finding the appellant failed to prove alleged duplicate invoices or entitlement to exemption under the relevant notifications. The appellant also failed to file returns or obtain service-tax registration. The tribunal held the appellant knowingly did not discharge service-tax obligations, permitting invocation of the extended period of limitation and imposition of penalty under section 78. The impugned order was affirmed and the appeal dismissed. Case-Laws Service Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776878