Extended period cannot be invoked in the present proceedings, ...

Service Tax

January 4, 2014

Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT

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Extended period cannot be invoked in the present proceedings, ...

Service Tax

January 4, 2014

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