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Service Tax - Highlights / Catch Notes

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Extended period of Limitation - Keeping in view the fact that ...


Extended Limitation Period Unjustified: Appellant's Transparency and Regular Audits Highlighted.

January 15, 2024

Case Laws     Service Tax     AT

Extended period of Limitation - Keeping in view the fact that the position of law was not clear during the relevant time, invocation of extended period of limitation is not justified because the appellant has not suppressed any material fact from the department and was subject to regular audit and has been regularly filing monthly service tax returns with the department. - AT

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