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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Extended period of limitation - misdeclaration or not - the ...

Service Tax

August 18, 2023

Extended period of limitation - misdeclaration or not - the appellant has made no effort to provide any documents to evidence the return of the advance amount - The contention that an earlier show cause notice was issued and the information was in the knowledge of the department is also not evidenced by the records - extended period rightly invoked. - AT

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