Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 357 - CESTAT NEW DELHITele Communication Service - Demand of service tax along with interest and penalties - liability to pay at place where service is provided v/s place where consideration is collected - Held that:- In a technology intensive operation like providing of telecommunication service backed up by computers it is always possible to find out the consideration received for service provided in taxable territory if only the appellant desired to do so. The appellant has prima facie encouraged sale of such cards in Jammu & Kashmir and not accounting and reporting services provided in the taxable territory this is a case of suppression of information with intent to evade payment of service tax, as the impugned telephone service was provided by the appellant and not the franchises who sold the card - short levy in tax is not attributable to the franchisees - appellant has to pre-deposit the entire tax dues arising from the impugned order for admission of appeal and if such amount is not deposited in time the appeal will be rejected without any further notice to the appellant - Decided against the assessee.
|