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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Invocation of Extended period of Limitation - presence of two ...

Case Laws     Service Tax

February 19, 2020

Invocation of Extended period of Limitation - presence of two views as whether the service provided by the respondent is Management or Business Consultancy or not - It is not the case of the appellant (revenue) that there was either fraud perpetrated by the respondent or there has been any collusion or willful mis-statement of facts before the revenue. - No demand - HC

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