Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Page of 4809
Press 'Enter' after typing page number.
5201 to 5220 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
