Extended Limitation for Service Tax on Catering Deemed Unsustainable Due to Lack of Intentional Wrongdoing; Demand Set Aside.
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....Extended period of limitation - Contract for outdoor catering services - The invocation of extended period is unsustainable as the non-registration and non-payment of tax is a mere omission not traceable to guilty mind, a pre-requisite for such invocation. - Demand set aside - AT....
TaxTMI