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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

The Department was put to knowledge by putting information in ...


No Suppression of Facts: Extended Tax Recovery Period Not Applicable Under ST-3 Returns.

September 8, 2018

Case Laws     Central Excise     AT

The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax - the extended period cannot be invoked.

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