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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

The extended period cannot be invoked against statutory body. ...


Statutory Body Exempt from Extended Penalties Due to Lack of Evidence for Misconduct or Fact Suppression.

March 26, 2019

Case Laws     Service Tax     AT

The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

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