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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Demand of service tax - In the ordinary course it may have been ...


Service Tax Demand Upheld Due to Fact Suppression; Extended Assessment Period Invoked u/s 73.

December 28, 2015

Case Laws     Service Tax     AT

Demand of service tax - In the ordinary course it may have been possible for an assessee to have bona fides belief about the non-leviability of service tax, the fact that the appellant did not provide the information in spite of being asked to do so several times evidently tantamount to suppression of facts which as per Section 73 ibid is sufficient for invocation of extended period. - AT

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