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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Extended period of limitation - Short payment of Service Tax - ...

Service Tax

November 3, 2022

Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely that the correct information was not disclosed deliberately to escape payment of duty. - The confirmation of demand for the period beyond the normal period of limitation by invoking the proviso to section 73(1) of the Finance Act cannot be sustained - AT

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