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Service Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Extended period of limitation - Mere reference of the citations ...


Court Stresses Need for Detailed Reasoning in Service Tax Cases to Invoke Extended Limitation Period.

August 7, 2020

Case Laws     Service Tax     HC

Extended period of limitation - Mere reference of the citations in the order and then holding that the extended limitation could not be invoked to the Revenue is a serious prejudice caused to the interest of the Revenue, in the absence of discussing the relevant facts, and giving reasons, for arriving at a particular conclusion. - HC

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