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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Extended period of limitation - Except mentioning in the show ...

Case Laws     Service Tax

December 16, 2019

Extended period of limitation - Except mentioning in the show cause notice that there has been suppression of facts, no positive act committed by the appellant has been put forth by the revenue to allege suppression of facts in the impugned cases. The detection is subsequent to the audit - SCN was not required to be issued.

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