Extended period of limitation - PSU - The Tribunal noted that ...

Demand for Interest Denied Due to Late Issuance; No Suppression or Malafide Intent Found in State Government Undertaking.

April 1, 2024

Case Laws Service Tax AT

Extended period of limitation - PSU - The Tribunal noted that the demand for interest was raised beyond the statutory limitation period. It was emphasized that since the appellant was a State Government Undertaking, the element of suppression of facts and malafide intention did not apply.

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Extended period of limitation - PSU - The Tribunal noted that ...

Demand for Interest Denied Due to Late Issuance; No Suppression or Malafide Intent Found in State Government Undertaking.

April 1, 2024

Case Laws Service Tax AT

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