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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Extended period of limitation - there cannot be any intention to ...


No Intent to Evade: Extended Limitation Period Inapplicable, CENVAT Credit Creates Revenue-Neutral Situation, Demand Set Aside.

April 19, 2017

Case Laws     Service Tax     AT

Extended period of limitation - there cannot be any intention to evade the service tax liability as the entire service tax paid under reverse charge mechanism can be availed as CENVAT credit by the appellant - demand set aside on revenue neutral situation - AT

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