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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Extended period of limitation - subsequent SCN - Revenue cannot ...


Extended Limitation Period Inapplicable to Subsequent Notices if Prior Notice Issued; No Presumption of Continued Incorrect Practice.

January 15, 2014

Case Laws     Service Tax     AT

Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice issued to them - AT

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