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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - in each and every case of non ...

Case Laws     Service Tax

November 14, 2018

Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the provisions of Section 73 of the Finance Act as infructuous.

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  11. Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

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