M/s ABG KOLKATA CONTAINER TERMINAL PVT LTD Versus COMMISSIONER OF SERVICE TAX - Service Tax - CESTAT KOLKATA - Tri - Failure to file return - Port Service - Willful suppression of facts with intent to evade payment of tax - Held that - adjudicating authority has clearly recorded that the petitioner was fully aware of its liability towards discharge of tax, that it had collected the entire tax from the client M/s. Kolkata Port Trust and had retained the amount with itself without remitting it to ................................... Service Tax - Case Laws
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