Service tax demand on income shown in Income Tax Return - ...

Service tax demand on income shown in IT Return justified. Suppression of facts to evade tax. Extended period invoked. Penalty upheld.

August 12, 2024

Case Laws Service Tax AT

Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.

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Service tax demand on income shown in Income Tax Return - ...

Service tax demand on income shown in IT Return justified. Suppression of facts to evade tax. Extended period invoked. Penalty upheld.

August 12, 2024

Case Laws Service Tax AT

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