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Service Tax - Highlights / Catch Notes

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Extended period of limitation - Contract for outdoor catering ...

Service Tax

May 26, 2016

Extended period of limitation - Contract for outdoor catering services - The invocation of extended period is unsustainable as the non-registration and non-payment of tax is a mere omission not traceable to guilty mind, a pre-requisite for such invocation. - Demand set aside - AT

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