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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - customers who supplied plain ...


Court Confirms Service Tax Demand Only for Normal Limitation Period in Plain Glass Supply Case; No Suppression Found.

November 29, 2018

Case Laws     Central Excise     AT

Extended period of limitation - customers who supplied plain glass was believed in good faith to be a service and accordingly, service tax was paid under Business Auxiliary Services - no suppression of facts - demand confirmed only for the normal period of limitation.

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