Extended Limitation Period in Service Tax Case Overturned Due to Unnecessary Reliance on Third-Party Information.

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was possessed of all the information necessary for the said period. - The invocation of the extended period of limitation cannot be sustained and needs to be set aside and is set aside. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X