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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Extended period of limitation - the appellants being a ...

August 31, 2018

Case Laws     Service Tax     AT

Extended period of limitation - the appellants being a Government-sponsored organization cannot be alleged to have intent to evade payment of duty. Understandably, no personal benefit or for that matter, no benefit whatsoever across the organization for such non-payment of tax - also, a major part of the SCN is hit by limitation.

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