Extended period of limitation - demand of service tax - ...
Extended Limitation for Service Tax Demands: Section 80 Doesn't Eliminate Suppression Claims, Extended Period Still Applies.
June 20, 2016
Case Laws Service Tax AT
Extended period of limitation - demand of service tax - invocation of Section 80 ibid cannot necessary imply that there was no suppression or wilful mis-statement. Once there is suppression, extended period is invocable even if Section 78 ibid penalty is not imposed by virtue of Section 80 ibid. - AT
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