Extended period of limitation - There was no independent enquiry ...
Service Tax Demand Dismissed Due to Lack of Inquiry and Findings on Extended Limitation Period.
August 2, 2023
Case Laws Service Tax AT
Extended period of limitation - There was no independent enquiry conducted to ascertain the correctness of the alleged short payment. The impugned order also has not given any finding regarding the invocation of extended period of limitation in this case - Demand set aside - AT
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