Extended period of limitation - Consulting Engineer Services - ...
Service Tax
July 12, 2023
Extended period of limitation - Consulting Engineer Services - place of provision of services - Taxable territory - State of J&K. - Once it is not the case of suppression with an intent to evade tax and once the appellant is held not liable to pay the service tax in the given facts and circumstances, the department was not entitled to invoke the extended period of limitation. The question of imposition of penalty upon the appellants also does not at all arise. - AT
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