Extended period of limitation - Valuation - sub-contractor - ...
Service Tax
April 26, 2023
Extended period of limitation - Valuation - sub-contractor - This is a sufficient reason and other than this, there are no documents being brought out on record by the Revenue to prove mala fides on the part of this appellant, so as to justify invoking the larger period of limitation in this case. It is also a fact borne on record that the main contractor has not denied the fact of having collected full consideration including Service Tax from the clients. - AT
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