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Service Tax - Highlights / Catch Notes

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Extended period of limitation - there are several layers of ...

Service Tax

November 8, 2023

Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression cannot be detected by mere mundane audit of financial records. We therefore hold that extended time period for demanding service tax has rightly been invoked in this case. - AT

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