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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Extended period of limitation - rent-a-cab service - bondafide ...


Appellate authority confirms extended limitation period can't apply if penalty is set aside in rent-a-cab tax case.

August 6, 2014

Case Laws     Service Tax     AT

Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - AT

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