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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Extended period of limitation - Non-payment of service tax - ...


Extended Limitation for Service Tax Non-Payment Requires Proof of Willful Fact Suppression to Evade Taxes.

April 14, 2020

Case Laws     Service Tax     AT

Extended period of limitation - Non-payment of service tax - even when an assessee has suppressed facts, the extended period of limitation can be evoked only when ‘suppression’ is shown to be wilful with intent to evade the payment of service tax. - AT

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