Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation cannot be invoked since appellant cannot be held to have suppressed any information with intention to evade service tax - AT
Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation cannot be invoked since appellant cannot be held to have suppressed any information with intention to evade service tax - AT
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