Reopening of proceedings u/s 11A of CEA - service tax on freight ...

High Court Rules Reopening u/s 11A for Service Tax on Freight Time-Barred, No Mala Fide Intent Found.

August 22, 2019

Case Laws Central Excise HC

Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in favour of the Revenue by the High Court that would not relate back to the period of assessment to brand the assessee's action of availing credit as mala fide - there is no foundation for invoking the provision of Section 11A of the CE Act, 1944 r.w.s. 73 of the FA Act, 1994 as same being barred by limitation

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Reopening of proceedings u/s 11A of CEA - service tax on freight ...

High Court Rules Reopening u/s 11A for Service Tax on Freight Time-Barred, No Mala Fide Intent Found.

August 22, 2019

Case Laws Central Excise HC

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