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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

When an issue is subject matter of litigation in respect of ...


Nationwide Litigation Involves Multiple Parties; Demand Against Assessee Barred by Limitation Due to Lack of Malafide Intent.

March 27, 2019

Case Laws     Service Tax     AT

When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation.

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