TMI BlogService tax demand confirmed after appellants' incorrect ST-3 filing; extended limitation period applied for assessment.Demand of service tax - best judgement assessment - wrong filing of ST-3 return - appellants have adjusted the payables against receivables in the figures given in the return - demand confirmed - extended period of limitation invoked - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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