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2018 (10) TMI 89 - AT - Service TaxExtended period of limitation - proviso to sub-section (1) of Section 73 of the Act - Commercial Training and Coaching services - suppression of facts or not - Held that:- There are no documentary evidences produced/relied upon by the appellant to refute the charges leveled against it. Since the impugned order has considered both factual and legal issues at length and arrived at the conclusion that the appellant had suppressed the taxable value with intent to evade payment of service tax, such findings cannot be disturbed at this juncture, without proper substantiation. Appeal dismissed - decided against appellant.
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