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<h1>Rajasthan High Court: False Declaration in Service Tax Return Justifies Penalty for Suppression by Telecom Company.</h1> The self-declaration at the end of a service tax return is crucial for self-assessment as it affirms the accuracy of the tax payment in accordance with legal provisions. In the case involving a telecommunications company, the Rajasthan High Court ruled that a false declaration in the tax return, indicating suppression, justifies a penalty. The declaration is deemed faulty if it lacks a bona fide statement, either in the return or an accompanying letter. If the taxpayer claims compliance with the law but fails to pay the tax correctly, it leads to charges against them, ensuring effective law enforcement in self-assessment.