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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Extended period of limitation - Merely because the Appellant ...

Service Tax

February 24, 2021

Extended period of limitation - Merely because the Appellant collected an amount inclusive of taxes does not mean that service tax was included because there are many other taxes that are required to be paid - thus, it is not possible to sustain the demand of service tax raised against the Appellant as the extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act could not have been invoked. - AT

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