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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Extended period of limitation - The department thus was in ...


Show Cause Notice Invalid: Issued 28 Months After Summon, Extended Limitation Period Not Applicable.

April 19, 2018

Case Laws     Service Tax     AT

Extended period of limitation - The department thus was in knowledge of the fact that the Appellant is not paying service tax on its activities - SCN was issued after 28 months of issuance of summon and 48 months of surrender of registration - extended period not invocable. - AT

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