https://www.taxtmi.com/highlights?id=39207 Non-issuance of SCN - Oral intimation of tax liability during audit - Waiver of SCN not accepted by the assessee - As such limitation for the extended period is not invokable unless show cause notice puts the Assessee to notice specifically as to various commissions/omissions stated in the proviso to Section 73[1] of the Act had been committed. - HC en-us Thu, 03 May 2018 08:55:49 +0530 Thu, 03 May 2018 08:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39207 Non-issuance of SCN - Oral intimation of tax liability during audit - Waiver of SCN not accepted by the assessee - As such limitation for the extended period is not invokable unless show cause notice puts the Assessee to notice specifically as to various commissions/omissions stated in the proviso to Section 73[1] of the Act had been committed. - HC Highlights Service Tax Thu, 03 May 2018 08:55:49 +0530 https://www.taxtmi.com/highlights?id=39207