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2010 (9) TMI 527 - AT - Service TaxOrder-in-Revision under section 84 - Imposing penalty - The assessee claimed that the amenities charges did not belong to his business but to his son. However, no evidence was produced in support of the claim and further, the account specifically shows that the amenities were provided by the assessee - The finding of the revision authority that charge of suppression of taxable value with intent to evade payment of service tax is proved and the assessees have not shown any reasonable cause as required under section 80 of the Finance Act - Hence uphold the impugned order and reject the appeal.
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