The department has already been aware about the issue and ...
Prior Knowledge Bars Extended Time Proviso Use in Finance Act 1994; Demands Beyond Normal Period Time-Barred.
November 17, 2018
Case Laws Service Tax AT
The department has already been aware about the issue and therefore there is no ground for invoking the extended time proviso u/s 73 of Finance Act, 1994 and therefore the demand beyond the period of normal period is barred by limitation.
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