Extended period of limitation - The appellant has disclosed the ...

Appellant's Disclosure in Annual Accounts and ST-3 Returns Renders Extended Limitation Period Invalid; Demand Barred by Limitation.

August 8, 2018

Case Laws Service Tax AT

Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner reasoning that as the appellant have not sought classification from the department, extended period would be invokable, cannot be appreciated - demand barred by limitation.

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Extended period of limitation - The appellant has disclosed the ...

Appellant's Disclosure in Annual Accounts and ST-3 Returns Renders Extended Limitation Period Invalid; Demand Barred by Limitation.

August 8, 2018

Case Laws Service Tax AT

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