Extended period of limitation - The show-cause notice issued ...

Case Laws Service Tax

July 16, 2016

Extended period of limitation - The show-cause notice issued beyond the period of one year from the date of acquiring knowledge is time barred. As there is no allegation in the show-cause notice that appellant caused delay in furnishing information or did not co-operate with the investigation/inquiry, the findings of the Commissioner(Appeals) that the details furnished was insufficient to compute liability is based on mere assumptions. - demand set aside - AT

View Source

← Previous Next →

Extended period of limitation - The show-cause notice issued ...

Case Laws Service Tax

July 16, 2016

You may also like:

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Extended period of limitation - earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of...

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

Maintainability of Second Notice – Once a show cause notice invoking extended period had been issued, no further show cause notice for the subsequent period invoking...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

Notice issued u/s 148 beyond the limitation period prescribed under erstwhile provisions of section 149(1)(b) is barred by limitation, even after considering the...

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Petitioner engaged in drilling bore wells for agriculturists claimed exemption under negative list entry of Finance Act, 1994. Court held that to invoke extended period...

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

Extended period of limitation - The Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be...

Quick Updates: