Though the ST-3 returns were filed, but the assessee never ...
Assessee Failed to Disclose Tangible Goods Services in ST-3 Returns; Extended Limitation Period Applies.
December 19, 2018
Case Laws Service Tax AT
Though the ST-3 returns were filed, but the assessee never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department, therefore, extended period of limitation is applicable.
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