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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Provider of CHA services - CENVAT Credit - input services - they ...

Case Laws     Service Tax

April 2, 2019

Provider of CHA services - CENVAT Credit - input services - they have not included the value of these services in their output services, the appellant has taken a credit in violation of the Rules with the intent to evade payment of service tax. Therefore, the extended period of limitation was correctly invoked.

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