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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Levy of penalties - Extended period of limitation - the ...

Service Tax

December 4, 2023

Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion, suppression or misrepresentation of fact. Thus, extended period cannot be invoked in respect of these demands and hence no penalty imposable on this demand. - AT

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