Appellant's Disclosure on Slump Sale Payments Negates Extended Tax Assessment Period Due to No Fact Suppression.

Extended period of limitation - in all the letters issued by the appellant to the department, they have given the details of the payments made and also clarified that they are making the payments in accordance with Slump Sale Agreement - the appellant cannot be saddled with the guilt of suppression of facts with intention to evade payment of service tax. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X