CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]

By Shabna Rahim - On August 21, 2023 12:30 pm - 2 mins read
CESTAT - Penalty - Non-payment - Service- Tax -Erection-Commissioning - Installation- Absence - Conclusive-Evidence-TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed for non-payment of service tax which falls under the category of erection, commissioning, and installation on the ground of absence of conclusive evidence.  Senthil Engineering Works, the appellant assessee had carried out erection and installation-related work and the…

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