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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - On perusal of SCN, it is seen ...

Case Laws     Service Tax

November 13, 2018

Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor contravention of any provisions or rules to evade payment of service tax - The ingredients of Section 73 of the Act are conspicuously absent in the SCN.

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