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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Extended period of limitation - Security service - Non-payment ...


Security Firm Didn't Remit Service Tax, No Fact Suppression; Extended Limitation Period Not Applicable, Says High Court.

January 20, 2022

Case Laws     Service Tax     HC

Extended period of limitation - Security service - Non-payment of service tax, inspite of collection of service Tax from its clients - The fact finding authority having taken cognizance of the facts has reached at a conclusion that there was no suppression by the respondents to invoke the extended period of limitation which being purely based on the factual aspects of the matter, there are no reasons in interfere with the same. - HC

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