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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Extended period of limitation - Original Authority has accepted ...

Case Laws     Service Tax

July 31, 2020

Extended period of limitation - Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their specified records. Further, he was held that the appellants were entitled to reduced penalty. This indicates that there were no elements for invoking extended period of limitation - SCN quashed. - AT

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