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Service Tax - Highlights / Catch Notes

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Extended period of limitation - It is pertinent to mention here, ...

Service Tax

February 13, 2021

Extended period of limitation - It is pertinent to mention here, that in the show cause notice itself no allegations of fraud collusion, misstatement or suppression of facts have been stated against the respondent, therefore, the demand is barred by limitation under Section 73 of the Finance Act, 1994 - HC

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