Publicly Available Balance Sheet Data Invalidates Service Tax Demand Due to Limitation Period Violation.

Balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not viable allegation and as such, demand of service tax is to fail on the ground of limitation itself. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X