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Service Tax - Highlights / Catch Notes

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Extended period of limitation - suppression of facts or not - it ...

Service Tax

November 15, 2022

Extended period of limitation - suppression of facts or not - it is not only the larger bench decision which settled the law law but there were contrary circulars of the board on the issue of payment of service tax by the sub-contractor. In view of this position, there is no suppression of fact or any mala fide intention to evade payment of service tax on the part of appellant - AT

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