Clipped from: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=10197 Supreme Court has once again decided on extended limitation owing to Covid guidelines in 2022. The Order dated 23.03.2020 was passed in view of the
Day: September 7, 2022
Service Tax Demand cannot be raised beyond 5 year period of limitation
Clipped from: https://taxguru.in/service-tax/service-tax-demand-raised-beyond-5-year-period-limitation.html Maharaja Crane Services Vs Commissioner of CGST (CESTAT Chandigarh) In terms of section 73 of Finance Act, 1994, the demand can be raised