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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Extended period of limitation - It is pertinent to mention here, ...


Service Tax Demand Barred by Limitation: No Allegations of Fraud or Misstatement in Show Cause Notice (Section 73, Finance Act 1994.

February 13, 2021

Case Laws     Service Tax     HC

Extended period of limitation - It is pertinent to mention here, that in the show cause notice itself no allegations of fraud collusion, misstatement or suppression of facts have been stated against the respondent, therefore, the demand is barred by limitation under Section 73 of the Finance Act, 1994 - HC

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