Extended period of limitation - the appellant itself has chosen ...

Appellant complied with Rule 6 (3A) by reversing input service credit before Show Cause Notice, extending limitation period.

November 15, 2019

Case Laws Service Tax AT

Extended period of limitation - the appellant itself has chosen to follow the procedure laid down under Rule 6 (3A) on and from 01.04.2014 by reversing the proportionate input service credit attributable to the exempted service of trading, which clearly shows the knowledge of the appellant as to the requirement of law, which was also done prior to the issuance of the Show Cause Notice - extended period rightly invoked.

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Extended period of limitation - the appellant itself has chosen ...

Appellant complied with Rule 6 (3A) by reversing input service credit before Show Cause Notice, extending limitation period.

November 15, 2019

Case Laws Service Tax AT

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