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2019 (6) TMI 905 - AT - Service TaxConstruction of Residential Complex Service - service tax collected from the prospective buyers and were not deposited with the exchequer - suppression of facts or not - extended period of limitation - HELD THAT:- The appellants had collected service tax and not deposited the same at the relevant time and in the entire period from 31 July, 2010 to 31 March, 2015 appellant never paid due service tax on due date. Further the allegations of suppression are therefore proved and since the appellant had not deposited service tax on due date and not paid interest when deposited belatedly, intention to evade is established - demand upheld. Appeal dismissed - decided against appellant.
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