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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

When there are contra views on a particular issue, assessee ...


Conflicting Views on Issue Prevents Malafide Intention; Longer Limitation for Service Tax Demands Not Applicable.

December 2, 2015

Case Laws     Service Tax     AT

When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available - demand of service tax beyond one year set aside - AT

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