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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Extended period of Limitation - when the activities of the ...


Show Cause Notice Invalid: Issued After One-Year Limit, No Fact Suppression Found, Extended Limitation Period Not Applicable.

July 31, 2019

Case Laws     Service Tax     HC

Extended period of Limitation - when the activities of the appellant were well within the knowledge of the Revenue, then, there no question of suppression of any fact - SCN having been admittedly issued after the prescribed period of one year was clearly barred by limitation

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