Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the period October 2011 to September 2015 and all the facts were disclosed in the audit. Hence, suppression of fact with intent to evade service tax cannot be alleged against the appellant - AT
Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the period October 2011 to September 2015 and all the facts were disclosed in the audit. Hence, suppression of fact with intent to evade service tax cannot be alleged against the appellant - AT
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