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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Extended period of limitation - in all the letters issued by the ...


Appellant's Disclosure on Slump Sale Payments Negates Extended Tax Assessment Period Due to No Fact Suppression.

February 23, 2019

Case Laws     Service Tax     AT

Extended period of limitation - in all the letters issued by the appellant to the department, they have given the details of the payments made and also clarified that they are making the payments in accordance with Slump Sale Agreement - the appellant cannot be saddled with the guilt of suppression of facts with intention to evade payment of service tax.

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