Extended period of limitation - it would be expected that the ...

Service Tax

April 24, 2018

Extended period of limitation - it would be expected that the department would issue periodical show cause notices till the matter is finally settled - this was not done - the department cannot wash away the fact that they were well aware of the continued activities - AT

View Source

← Previous Next →

Extended period of limitation - it would be expected that the ...

Service Tax

April 24, 2018

You may also like:

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

Extended period of limitation - earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of...

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Extended period of limitation - The Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be...

Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of...

Maintainability of Second Notice – Once a show cause notice invoking extended period had been issued, no further show cause notice for the subsequent period invoking...

Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC

Quick Updates: