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Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Non-payment of service tax - extended period of limitation - ...

Service Tax

May 17, 2023

Non-payment of service tax - extended period of limitation - suppression of facts - d mis-classified the services - mere suppression of fact is not enough as it has also to be conclusively established that suppression was wilful with an intent to evade payment of service tax. - AT

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