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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Extended period of limitation - the appellant could have been ...

Case Laws     Service Tax

August 26, 2019

Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government - Such being the position, the Commissioner fell in error in invoking the extended period of limitation.

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