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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Since the appellant is a local self-government, the allegation ...


Local Self-Government Escapes Tax Evasion Allegations; Extended Limitation Period Inapplicable by Revenue Authority.

November 11, 2019

Case Laws     Service Tax     AT

Since the appellant is a local self-government, the allegation of intention to evade payment of tax is not sustainable against the appellant. Therefore extended period of limitation was not available to the Revenue in the present case.

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