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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Balance sheet of company is a publically available document and ...


Publicly Available Balance Sheet Data Invalidates Service Tax Demand Due to Limitation Period Violation.

October 28, 2016

Case Laws     Service Tax     AT

Balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not viable allegation and as such, demand of service tax is to fail on the ground of limitation itself. - AT

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