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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