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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - When any service provider fails ...


Service Providers Evading Tax Face Extended Recovery Period Under Finance Act's Section 73 Proviso.

November 12, 2018

Case Laws     Service Tax     AT

Extended period of limitation - When any service provider fails to comply with the provisions of the Finance Act, which make him liable to pay the service tax, the only conclusion drawn is that the same act is with an intent to evade duty - the Department was entitled to invoke the proviso of Section 73 of the Act

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