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Service Tax - Highlights / Catch Notes

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Extended period of limitation - Recovery of service tax - ...

Service Tax

February 12, 2022

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly invoked the extended period of limitation. - nothing of this sort is apparent on part of the appellant - Department has wrongly invoked the extended period of limitation. Both the SCNs are therefore, held to be barred by the period of limitation. - AT

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