Extended period of limitation - SCN issued beyond normal period ...

Case Laws     Service Tax

February 20, 2023

Extended period of limitation - SCN issued beyond normal period - based on the books of accounts, maintained by the appellant, the officers of service tax department had conducted the audit and they have not disputed the authenticity or accuracy of records maintained by the appellant. - the appellant had received lesser amount than that as shown in the invoices issued to the service recipient. - the charges of suppression etc. cannot be levelled against the appellant. - AT

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