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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Extended period of limitation - The appellant has disclosed the ...

Service Tax

August 8, 2018

Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner reasoning that as the appellant have not sought classification from the department, extended period would be invokable, cannot be appreciated - demand barred by limitation.

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