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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Extended period of limitation - it is admitted on record that ...

Case Laws     Service Tax

August 9, 2018

Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return.

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