Invocation of Extended period of Limitation - It is apparent ...

Failure to Provide Documents Leads to Service Tax Demand Confirmation and Penalty Imposition.

December 18, 2023

Case Laws     Service Tax     AT

Invocation of Extended period of Limitation - It is apparent from the record that after receiving the specific information that the appellant has short paid service tax, a letter dated 11.02.2014 was served upon the appellant requiring them to produce requisite documents and to submit the reply with the said specific information. It is very much apparent from the show cause notice itself that the said information/documents were never provided by the appellant to the department. - Demand confirmed with penalty - AT

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