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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

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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