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Service Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Non-payment of service tax - extended period of limitation - The ...


Show Cause Notice Issued 28 Months Post-Audit Report; No Suppression of Facts Found in Tax Evasion Case.

May 16, 2020

Case Laws     Service Tax     AT

Non-payment of service tax - extended period of limitation - The Show Cause Notice was issued after period of two years and four months of the issuance of the Internal Audit Report. It cannot, therefore, be said that the facts had been suppressed with intention to avoid payment of tax.

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