TMI BlogExtended period of limitation - non-payment of service tax and the payment of service tax along with...Extended period of limitation - non-payment of service tax and the payment of service tax along with interest was made only after detection by the department - as per sub-Section (4) of Section 73, the benefit of Section 73(3) is not available to the appellant - Demand with penalty confirmed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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