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2023 (10) TMI 225 - CESTAT AHMEDABADTime Limitation - Levy of Service Tax - Business Auxiliary Service - commission income received from M/s Gopal Enterprise and Galaxy Enterprise - existence of mens rea or not - HELD THAT:- The appellants are essentially arguing the matter on the issue of limitation. It is noticed that the appellant had not declared the said income in their monthly returns. Even if the appellant believe that the said income was exempted from service tax, they should have declared the same as exempted income. It is noticed that in their pleadings, they have also argued that they have not paid the service tax due to financial Hardship. These facts clearly indicate that the appellant were fully aware about the taxability of the service and deliberately neither paid the tax nor declared the said income in the monthly returns. The appellant are fully aware of their liability and choose not be paid service tax on account of financial Hardship or otherwise. There are no merit in the appeal filed by the appellant, the same is dismissed.
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