https://www.taxtmi.com/caselaws?id=783604 Failure to discharge service tax and file ST-3 returns for 2016-17 was examined on the basis that a registered service provider rendering taxable services under ss. 65B(44) and 66B, read with ss. 68 and 70 of the Finance Act, 1994, was statutorily obliged to file returns and disclose receipts. The Tribunal held that non-filing of returns, non-response to departmental queries, and withholding information revealed only through income-tax data constituted willful suppression with intent to evade, justifying invocation of the extended limitation period under the proviso to s. 73(1); the tax demand was upheld. Consequentially, interest under s. 75 and penalties under ss. 78 and 77(1)(c), and late fee under r. 7C, were sustained, and the appeal was dismissed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783604 Failure to discharge service tax and file ST-3 returns for 2016-17 was examined on the basis that a registered service provider rendering taxable services under ss. 65B(44) and 66B, read with ss. 68 and 70 of the Finance Act, 1994, was statutorily obliged to file returns and disclose receipts. The Tribunal held that non-filing of returns, non-response to departmental queries, and withholding information revealed only through income-tax data constituted willful suppression with intent to evade, justifying invocation of the extended limitation period under the proviso to s. 73(1); the tax demand was upheld. Consequentially, interest under s. 75 and penalties under ss. 78 and 77(1)(c), and late fee under r. 7C, were sustained, and the appeal was dismissed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783604