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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Extended period of limitation - manufacture - Revenue had issued ...


Service Tax Notice Invalidated: Department's Prior Knowledge of Galvanization Activities Exceeds Limitation Period.

May 22, 2018

Case Laws     Central Excise     AT

Extended period of limitation - manufacture - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity undertaken by the appellant was known to the department from the date of issue of said registration under Service Tax and that the show cause notice dated 02.04.2012 was issued for the period from 2007-08 - SCN is clearly hit by limitation - AT

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