Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore, the Department had no occasion to consider the taxability of the service rendered by the appellants. Having suppressed / not disclosed material facts to the Department the appellants cannot take a plea that extended period cannot be invoked - extended period has been rightly invoked - AT
Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore, the Department had no occasion to consider the taxability of the service rendered by the appellants. Having suppressed / not disclosed material facts to the Department the appellants cannot take a plea that extended period cannot be invoked - extended period has been rightly invoked - AT
Note: It is a system-generated summary and is for quick reference only.