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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Extended period of limitation - Just because the two audit ...


Single Letter with Two Audit Objections Doesn't Extend Limitation Period; Separate Notices Are Valid.

September 28, 2018

Case Laws     Service Tax     AT

Extended period of limitation - Just because the two audit objections were conveyed in a single letter by the department to the appellants, the fact of first show cause notice having been issued on earlier date for the first objection cannot be put forth as a ground that second SCN issued subsequently is barred by limitation.

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