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2011 (3) TMI 458 - AT - Service TaxEvasion of service tax - Willful suppression of facts - services provided by state bank of India - valuation before 18.4.2006 - Held that:- The Notification No.12/2006-ST dated 19.04.2006 was issued only as a clarification for the newly introduced Service Tax (Determination of Value) Rules 2006 - Since there is wilful misstatements regarding omission of Postal charges, Telegram charges etc. collected from the customers in their ST3 returns, SBI is liable for penalty under section 78 - When the respondents have not disclosed the entire taxable value in the statutory ST – 3 Return, and they have omitted to include part of the value coupled with non-payment of requisite amount of tax in respect of such amounts, it definitely amounts to suppression and wilful mis-statement and hence the extended period of limitation is applicable - Decided against the assessee
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