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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Extended period of limitation - when the Department sought ...


Appellant's Non-Response Justifies Extended Limitation Period Due to Willful Suppression of Facts.

July 24, 2018

Case Laws     Service Tax     AT

Extended period of limitation - when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to the letter of the Department and even summons issued to them - this conduct amounts to willful and deliberate and withholding and of suppression facts - invocation of extended period is justified.

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