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Extended Time Limit under proviso to Section 73(1) of Finance Act can be invoked, if there is positive act of Assessee to conceal anything from Department: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata held that an Extended time limit under proviso to Section 73(1) of the...
![Madras High Court directs Authority to make available the Scrutiny Report submitted by Superintendent to petitioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/TVS-Scrutiny-Report-Madras-High-Court-Taxscan.jpg "Madras High Court directs Authority to make available the Scrutiny Report submitted by Superintendent to petitioner [Read Order]")
![Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Allocation-Allocation-of-Area-Development-Charges-Area-Development-Charges-Area-Development-Charges-by-State-Government-Consideration-taxscan.jpg "Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]")
