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Service Tax - Highlights / Catch Notes

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The period in question is beyond the period of five years. It is ...


Tax Demand Dismissed: Show Cause Notice Deemed Invalid Due to Expiration of Five-Year Limitation Period.

January 10, 2024

Case Laws     Service Tax     AT

The period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct in saying that the show cause notice is barred by time and is unsustainable. - AT

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