Invocation of Extended period of limitation - When the correct ...

Service Tax

February 22, 2023

Invocation of Extended period of limitation - When the correct figures are not brought to the notice of the department and when the suppression is unearthed through an intelligence report, the failure of the bank in remitting the amounts thereafter i.e., nearly three years can be brought under the words ‘wilful suppression’. The time for which default occasioned is equally important. - HC

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Invocation of Extended period of limitation - When the correct ...

Service Tax

February 22, 2023

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