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2017 (12) TMI 1505 - HC - Service TaxTime limitation - validity of SCN - subsequent SCN - Held that: - A finding of fact has been recorded that non-filing of documents as required by summons and non appearance before the authorities is a deliberate violation of law and, therefore, the charge of suppression of facts is clearly borne out from the conduct of the Appellants - It was held that the notices issued on 8th September 2004 were not in continuation of notices for the previous period. The finding of fact is that, the notices issued on 8th September 2004 were not based on identical facts or identical evidences - demand is not barred by limitation. Appeal dismissed.
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