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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Extended period of limitation - It is not understood as to under ...


Excise Officials Questioned for Extending Investigation Beyond 18 Months Without Evidence of Fraud or Legal Justification.

December 16, 2019

Case Laws     Service Tax     AT

Extended period of limitation - It is not understood as to under what authority the Excise Officials had travelled beyond the period of 18 months to find out, if any Service Tax was due when they found no evidence of fraud, collusion, wilful misstatement, suppression of fact or contravention of the provision of the Finance Act or Rule within the statutorily prescribed 18 months

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