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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Extended period of limitation - even if the Service Tax is paid ...

Case Laws     Service Tax

June 19, 2019

Extended period of limitation - even if the Service Tax is paid as demanded by the Department on warranty claim same would be eligible to avail credit of the same - The extended period of limitation cannot be invoked alleging intention to evade payment of Service Tax when the entire transaction amounts to a revenue neutral situation

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