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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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