Extended period of Limitation - suppression of facts - appellant ...
Service Tax Demand Set Aside: No Evidence of Intentional Suppression by State Entity, Audits Show No Evasion Intent.
May 17, 2018
Case Laws Service Tax HC
Extended period of Limitation - suppression of facts - appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax - demand beyond normal period of limitation set aside - HC
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