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2014 (7) TMI 494 - AT - Service TaxExtended period of limitation - photography services - Penalty u/s 76, 77 & 78 - CENVAT Credit - Held that:- During the period 2006-07 and 2008-09, the respondents collected the service tax but did not pay the same to the department. Further, during the period they have not filed the service tax returns also. If the investigation was not conducted by the department and the statement had not been recorded on 13.12.2008, the facts of collection of service tax and not paying the same with the Government treasury would not have come into the knowledge of the department. In these circumstances, I hold that the respondents have suppressed the material facts of the collection of service tax from the customers and not paying the same with the department. - demand confirmed alongwith interest and penalty - Decided in favour of Revenue.
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