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Service Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Extended period of limitation - The extended period cannot be ...

Case Laws     Service Tax

March 26, 2021

Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the period October 2011 to September 2015 and all the facts were disclosed in the audit. Hence, suppression of fact with intent to evade service tax cannot be alleged against the appellant - AT

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