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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Extended period of limitation - Against the very same appellant, ...


Service Tax Demands Questioned: Uncertainty in Service Nature Invalidates Extended Limitation Period for Alleged Fact Suppression.

September 25, 2019

Case Laws     Service Tax     AT

Extended period of limitation - Against the very same appellant, Department has issued various SCNs seeking payment of Service Tax under different Heads. - When the Tax administration itself is in doubt as to the nature of the service allegation of suppression of fact on the appellants is not sustainable.

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