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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

BAS - All the activities undertaken by the appellant were a part ...

Case Laws     Service Tax

December 30, 2016

BAS - All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or malafide can be attributed to the assessee. No malafides could be proved by Revenue - the extended period would not be available to the Revenue. - AT

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