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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