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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