Extended period of limitation - Short payment of Service Tax - ...

Service Tax Demand Beyond Normal Period Invalid Without Proof of Intentional Suppression Under Proviso to Section 73(1) Finance Act.

November 3, 2022

Case Laws Service Tax AT

Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely that the correct information was not disclosed deliberately to escape payment of duty. - The confirmation of demand for the period beyond the normal period of limitation by invoking the proviso to section 73(1) of the Finance Act cannot be sustained - AT

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Extended period of limitation - Short payment of Service Tax - ...

Service Tax Demand Beyond Normal Period Invalid Without Proof of Intentional Suppression Under Proviso to Section 73(1) Finance Act.

November 3, 2022

Case Laws Service Tax AT

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