TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Extended Limitation for Service Tax Demands Unenforceable with Bona Fide Belief or Doubt Beyond 18 Months.</h1> Extended periods of limitation for service tax demands are unenforceable under certain conditions. If an assessee holds a bona fide belief or doubt regarding their service tax liability, demands beyond 18 months are not applicable. This principle was established in cases such as Mitul Engineering Services and South City Motors, where legitimate beliefs or doubts about tax liability or service scope were recognized. Additionally, if an assessee voluntarily approaches the department, as in American Quality, or when issues arise from legal interpretation or previous favorable rulings, as in Gangadhar Bulk Movers and Nice Color Lab, the extended limitation period cannot be invoked.
TaxTMI 
TaxTMI 