https://www.taxtmi.com/caselaws?id=779939 CESTAT held the appeal devoid of merit and dismissed it. The tribunal found the appellant suppressed taxable receipts in ST-3 returns and statutory records; documentary evidence and materials recovered at search linked the records to the appellant. The appellant's defense blaming a professional was rejected, and the suppression was held to constitute fraud, justifying invocation of the extended limitation period under Section 73 proviso. Penalties under Sections 78 and 77(2) were upheld for deliberate evasion and failure to assess and deposit service tax. Demand and penalties affirmed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 10:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779939 CESTAT held the appeal devoid of merit and dismissed it. The tribunal found the appellant suppressed taxable receipts in ST-3 returns and statutory records; documentary evidence and materials recovered at search linked the records to the appellant. The appellant's defense blaming a professional was rejected, and the suppression was held to constitute fraud, justifying invocation of the extended limitation period under Section 73 proviso. Penalties under Sections 78 and 77(2) were upheld for deliberate evasion and failure to assess and deposit service tax. Demand and penalties affirmed. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779939