TaxTMI 
TaxTMI 
2022 (9) TMI 1284
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.... S. Ganahari, Consultant for the Appellant Smt. Sridevi Tritula, ADC (AR) for the Respondent ORDER Brief facts are that the appellant which is an undertaking of the State Government of Tamil Nadu are engaged in activities in the nature of acquisition of land, development of industrial complexes / parks / work centres etc. They are registered with the Service Tax Commissionerate also. During the....
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.... has been obtained from the accounts maintained by the appellant. There is no evidence adduced by the department so as to prove that the appellant has suppressed facts with intent to evade payment of service tax. The entire issue was with regard to classification of various services and also the payment of tax in respect to these categories of services. The appellant has accepted the demand and pa....
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....rd both sides. 5. The appellant is contesting only the penalties imposed under sec. 78 of the Finance Act, 1994. It is brought out from facts and evidences that the Show Cause Notice has been issued pursuant to the periodical audit conducted by the department. The appellant has accepted the demand with regard to non-payment of service tax under various categories of services. One of the issue was....