Invocation of extended period of limitation - The Principal ...

Extended Limitation Period Invalid Without Evidence of Intent to Evade Service Tax, Self-Assessment Insufficient.

July 25, 2023

Case Laws Service Tax AT

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked even if there was no intent to evade payment of service tax - Further, the extended period of limitation cannot be invoked merely because the parties have to self assess. - AT

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Invocation of extended period of limitation - The Principal ...

Extended Limitation Period Invalid Without Evidence of Intent to Evade Service Tax, Self-Assessment Insufficient.

July 25, 2023

Case Laws Service Tax AT

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