CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty

CESTAT upholds service tax demand for suppression to evade duty, rejecting appeals citing deliberate non-payment. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld a service tax demand, along with interest and penalties, where it found evidence of suppression of facts with an intent to evade duty. The tribunal rejected the assessee's appeals, confirming that the extended period of limitation under Section 73(1) of the Finance Act, 1994, was validly invoked. This ruling reinforces the principle that deliberate concealment or non-disclosure of taxable services to avoid payment will result in stringent penalties and the confirmation of tax demands.