https://www.taxtmi.com/caselaws?id=467038 Service tax liability was sustained after finding deliberate non-compliance and suppression with intent to evade, permitting extended limitation for the demand. Interest on delayed payment, penalty for suppression-related contraventions, and late fees for non-filing or delayed filing of returns were consequently upheld. CENVAT credit adjustment was rejected because the credit claim was not reflected in prescribed ST-3 returns or supported by timely statutory intimations, and the applicable procedural conditions and time limits were not met. Amounts already deposited were appropriated against the confirmed service tax, interest, penalty and late-fee dues. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 03 Mar 2026 12:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467038 Service tax liability was sustained after finding deliberate non-compliance and suppression with intent to evade, permitting extended limitation for the demand. Interest on delayed payment, penalty for suppression-related contraventions, and late fees for non-filing or delayed filing of returns were consequently upheld. CENVAT credit adjustment was rejected because the credit claim was not reflected in prescribed ST-3 returns or supported by timely statutory intimations, and the applicable procedural conditions and time limits were not met. Amounts already deposited were appropriated against the confirmed service tax, interest, penalty and late-fee dues. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467038