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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

If the revenue authorities did not raise any queries when the ...


Show-Cause Notice for Service Tax Deemed Time-Barred Due to Lack of Suppression, Covering April 2008 to March 2012.

April 2, 2015

Case Laws     Service Tax     AT

If the revenue authorities did not raise any queries when the records were audited, then the show-cause notice issued in October 2013 invoking the extended period for demanding the service tax liability for the period April 2008 to March 2012, is in our considered view blatantly time barred, as it cannot be said that appellant had suppressed any information - AT

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