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Service Tax - Highlights / Catch Notes

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Service Tax - Extended period of limitation - Security service -...

Service Tax
20-1-2022

Extended period of limitation - Security service - Non-payment of service tax, inspite of collection of service Tax from its clients - The fact finding authority having taken cognizance of the facts has reached at a conclusion that there was no suppression by the respondents to invoke the extended period of limitation which being purely based on the factual aspects of the matter, there are no reasons in interfere with the same. - HC

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