Appellant Penalized for Service Tax Evasion on Residential Complex Construction from 2010-2015; Intent to Evade Confirmed.

Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the allegations of suppression are proved and since the appellant had not deposited service tax on due date and not paid interest when deposited belatedly, intention to evade is established - demand of duty & penalty upheld. .....

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