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

Non-compliance extends notice period to five years u/s 70 due to late registration and filing.

August 9, 2018

Case Laws Service Tax HC

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

Non-compliance extends notice period to five years u/s 70 due to late registration and filing.

August 9, 2018

Case Laws Service Tax HC

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