Levy of penalties - Extended period of limitation - the ...

December 4, 2023

Case Laws Service Tax AT

Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion, suppression or misrepresentation of fact. Thus, extended period cannot be invoked in respect of these demands and hence no penalty imposable on this demand. - AT

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Levy of penalties - Extended period of limitation - the ...

December 4, 2023

Case Laws Service Tax AT

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