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Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

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

Case Laws     Service Tax

April 1, 2024

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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