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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Extended period of limitation - There has been a plethora of ...


Confusion Over Tax Obligations Not Intentional Evasion; Demands Beyond Normal Limitation Period Are Time-Barred.

December 18, 2018

Case Laws     Service Tax     AT

Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the duty - the demand beyond the normal period of limitation is held to be barred by time.

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