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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