Extend period of limitation - Short payment of service tax - ...
Tribunal Rules Against Extending Limitation for Service Tax Short Payment if Facts Are in Public Documents.
February 7, 2020
Case Laws Service Tax AT
Extend period of limitation - Short payment of service tax - wilful suppression of facts - This Tribunal has repeatedly held that if the information is available in the balance sheet which is a public document then allegations of suppression cannot sustain.
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