Imposition of interest and penalty under Service Tax


Quick Summary
This appeal concerns M/s ECR Builders, who faced a demand of Rs. 40,79,178/- for service tax, along with interest and penalties. The demand arose after an investigation by the Anti-Evasion branch of the Central Excise Commissionerate, Alwar, which included searches of the appellant's office and residence. Despite summons, the appellant did not provide all requested documents, only a chart of their service tax liability and payments. The initial demand was confirmed, and the subsequent appeal was rejected, leading to the present appeal before the Tribunal.

Court :
CESTAT New Delhi

Brief :
The present is an appeal against the Order-in-appeal No. 24(SM) ST/JPR/2019 dated 28.01.2019. The relevant factual matrix for the adjudication of the impugned appeal is that based upon an intelligence by the Officers of Anti Evasion branch of Central Excise Commissionerate, Alwar that the office of M/s ECR Builders i.e. the appellant was searched on 31.01.2005. His residence premises was already searched vide Warrant No. 05/2015-ST dated 29.01.2015.

Citation :
Service Tax Appeal No. 50880 of 2019-SM

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