Invocation of extended period of imitation - section 73 (1) of ...

Extended Limitation Period u/s 73(1) Not Applicable When Department Has All Necessary Information.

February 16, 2017

Case Laws Service Tax HC

Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax - When department has all the information on record, extended period of limitation cannot be invoked - HC

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Invocation of extended period of imitation - section 73 (1) of ...

Extended Limitation Period u/s 73(1) Not Applicable When Department Has All Necessary Information.

February 16, 2017

Case Laws Service Tax HC

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