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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Extended period of limitation - It is also evident that ...


Appellant's Non-Disclosure of Renegotiation Leads to Extended Limitation Period for Service Tax Assessment.

December 25, 2018

Case Laws     Service Tax     AT

Extended period of limitation - It is also evident that appellant has not disclosed the facts of their re-negotiation with their client and that they are getting over and above the amount initially agreed upon. Therefore, there was clear suppression of fact with intent to evade duty.

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