Extended Limitation Period Not Applicable; No Mis-Declaration or Penalties Under Finance Act; Revenue Neutral Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reverse charge - revenue neutral - extended period of limitation - it cannot be said that there was mis-declaration or suppression in the action of the appellants rendering them liable to penalty under various Sections of the Finance Act - - AT....