Extended period of limitation - Various factors have not been ...
Commissioner's Order Overturned: Extended Limitation Period Misapplied Due to Incorrect Suppression of Facts Conclusion.
July 6, 2023
Case Laws Service Tax AT
Extended period of limitation - Various factors have not been examined by the Commissioner in the impugned order and a conclusion has merely been drawn that because there was suppression of facts by the appellant, the suppression was with an intent to evade payment of service tax - impugned order holding that the extended period of limitation has been correctly invoked, therefore, cannot be sustained and is set aside - AT
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