Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]
The Tribunal has been taking a consistent view that a mere non-payment of service tax and non-filing of Returns would not be a sufficient reason to extend the period of limitation
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that mere non-payment of service tax and non-filing of returns is not sufficient to extend the period of limitation. The Tribunal has been taking a consistent view that a mere non-payment of service tax and non-filing of Returns would…
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