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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

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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