Extended period was invoked, not for recovery of non-levied tax ...

Service Tax

September 5, 2016

Extended period was invoked, not for recovery of non-levied tax but, merely to impose penalties under section 76 and 78 of Finance Act, 1994. The finding of the first appellate authority that demand is barred by limitation is, therefore, legal and proper. - AT

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Extended period was invoked, not for recovery of non-levied tax ...

Service Tax

September 5, 2016

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