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Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Prescribed ST-3 returns were filed - correct calculations of ...


Extended Limitation Period Not Applicable: No Suppression Intent in Miscalculated Service Tax Returns Filed per ST-3.

February 28, 2015

Case Laws     Service Tax     AT

Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation cannot be invoked since appellant cannot be held to have suppressed any information with intention to evade service tax - AT

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