Revenue authority cannot invoke the extended period of ...

Revenue Authority Cannot Extend Limitation Period After Initial Audit Finds No Short Payments or Misrepresentation.

September 17, 2015

Case Laws Service Tax AT

Revenue authority cannot invoke the extended period of limitation, when the records of the assessee were audited by the officers once but did not find any short payment from records. The 2nd audit party, doing the audit of same period or over lapping period, cannot allege that appellant has miss-stated or suppressed the facts from the departments - AT

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Revenue authority cannot invoke the extended period of ...

Revenue Authority Cannot Extend Limitation Period After Initial Audit Finds No Short Payments or Misrepresentation.

September 17, 2015

Case Laws Service Tax AT

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