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Service Tax - Highlights / Catch Notes

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Extended period of limitation - Various factors have not been ...

Service Tax

July 6, 2023

Extended period of limitation - Various factors have not been examined by the Commissioner in the impugned order and a conclusion has merely been drawn that because there was suppression of facts by the appellant, the suppression was with an intent to evade payment of service tax - impugned order holding that the extended period of limitation has been correctly invoked, therefore, cannot be sustained and is set aside - AT

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