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2017 (11) TMI 713 - AT - Service TaxNon-payment of service tax - architect services - construction of complex service - time limitation - penalty - Held that: - the appellant were collecting the service tax and were not depositing to the Government account. They have also not declared the receipt of the service charges in their ST.3 Return. They have also not declared the correct receipt of the service charges in their Income Tax Return, therefore the malafide intention of the appellant is clearly established, accordingly the demand cannot be set aside on the ground of time bar. Penalties u/s 76, 77 & 78 - Held that: - penalties u/s 76 set aside - penalties u/s 77 and 78 upheld. Appeal allowed in part.
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