Extended period of limitation - having all the facts were ...
Demand Invalid Due to Time-Barred Notice: Department Missed Standard One-Year Period After Full Disclosure by Respondent.
August 19, 2023
Case Laws Service Tax AT
Extended period of limitation - having all the facts were disclosed to the department, nothing prevented department from issue of show cause notice within normal period of one year. Therefore, the demand raised in the show cause notice is clearly time-barred. - AT
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