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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Extended period of limitation - The initial burden of proving ...

Service Tax

December 3, 2016

Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is, therefore, unjust and unreasonable to invoke the extended period of limitation. - AT

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