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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Invocation of extended period of imitation - section 73 (1) of ...

Service Tax

February 16, 2017

Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax - When department has all the information on record, extended period of limitation cannot be invoked - HC

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