Extended period of limitation - Once the assessee has declared ...

Extended Limitation Period Inapplicable for Services Declared Under Negative List in ST-3 Return by Assessee.

July 22, 2023

Case Laws     Service Tax     AT

Extended period of limitation - Once the assessee has declared as per their belief that the service falls under negative list and the same has been declared in their ST-3 return, it cannot be said that there is a suppression of the fact on the part of the appellant. - AT

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