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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Extended period of limitation - there are several layers of ...

Case Laws     Service Tax

November 8, 2023

Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression cannot be detected by mere mundane audit of financial records. We therefore hold that extended time period for demanding service tax has rightly been invoked in this case. - AT

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