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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

For invoking the extended period of limitation both suppression ...

Case Laws     Service Tax

March 27, 2019

For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.

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