Extended period of limitation - The benefit of the proviso to ...

Service Tax

May 28, 2019

Extended period of limitation - The benefit of the proviso to Section 73(1) could be taken only when there was an explicit averment in the show cause notice that there was suppression of facts with an intent to evade payment of duty.

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Extended period of limitation - The benefit of the proviso to ...

Service Tax

May 28, 2019

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