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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Time limitation to issue SCN - the petitioner ought to have ...


Show-Cause Notice Issued Within Five-Year Limit u/s 73(6)(b) of 1994 Act for Late Return Filing.

November 20, 2018

Case Laws     Service Tax     HC

Time limitation to issue SCN - the petitioner ought to have filed the return by April 25, 2011. The show-cause notice was issued on April 22, 2016. It was within a period of five years contemplated under Section 73 (6)(b) of the Act of 1994

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