Limitation period extension in tax recovery: limitation increased, affecting service tax section 73 time limits. Amendment extends the statutory limitation period in section 73 from eighteen months to thirty months in designated sub sections, and substitutes wording ... Summary
Limitation period extension in tax recovery: limitation increased, affecting service tax section 73 time limits.
Amendment extends the statutory limitation period in section 73 from eighteen months to thirty months in designated sub sections, and substitutes wording in a related clause so that matters "falling under" the clause are brought within the revised limitation framework for service tax recovery.
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