Interest on differential amount of service tax - revision of ...
Interest on Revised Service Tax Barred by Limitation; No Fraud or Misrepresentation Found in Supplementary Invoices.
April 16, 2021
Case Laws Service Tax AT
Interest on differential amount of service tax - revision of price of storage charges - Extended period of limitation - There is no case of fraud, mis-representation or suppression of facts on the part of the appellant as they have disclosed the additional taxable turnover arising out of the issue of supplementary invoices and has also paid tax in time - Demand is barred by period of limitation - AT
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