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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Extended period of limitation - There was no independent enquiry ...

Service Tax

August 2, 2023

Extended period of limitation - There was no independent enquiry conducted to ascertain the correctness of the alleged short payment. The impugned order also has not given any finding regarding the invocation of extended period of limitation in this case - Demand set aside - AT

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