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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Extended period of limitation - Only on the ground that there is ...


Discrepancy in Income Reporting Not Enough to Extend Service Tax Assessment Period, Show-Cause Notice Deemed Insufficient.

October 17, 2013

Case Laws     Service Tax     AT

Extended period of limitation - Only on the ground that there is a difference in the income between Profit and Loss Account and the amount of service tax paid, a show-cause notice has been issued which in our opinion is not a sufficient ground. - AT

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