Kar. HC: For Disqua. Under Gram Swaraj & Panchayat Act, Subsisting Contract With Panchayat Necessary  ||  Allahabad High Court: Mother-in-law Acquitted in Dowry Case After Five Years in Jail  ||  All. HC: Amendment to S. 169(3) of UPZALR Act Struck Down to the Extent of Mandatory Regis. of Wills  ||  Del HC: Suo Moto Case Registered from PIL Against Order Dischar. Accused Storing Child Porn Material  ||  SC: Onus on Service Provider to Prove That Service Was Availed for Commercial Purpose  ||  Supreme Court: Arrest by GST Officers Should Not be Made on Mere Suspicion  ||  Bom. HC: Admission Obtained on False OBC Certificate, Doctor Allowed to Retain Qualification  ||  SC: NGT’s Direction to Initiate Action Under PMLA, Stayed on Ground of Lack of Jurisdiction  ||  SC: If App. Court Deals With Issues Rising for Deliberation, Omission to Sep. Frame Issues Not Fatal  ||  Del HC: Evidence in Predicate Offence by Accused Who Becomes Approver Can’t be Used in PMLA Procee.    

Search Results for Tag : Extended Period

News

CESTAT: Extended Period of Limitation Can be Invoked Only on Willful Suppression to Evade ST(27.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has held that an extended period of limitation can be invoked only on wil.....

Tags : CESTAT, Extended Period of Limitation, Service Tax



CESTAT, Ahmedabad: Extended Period of Limitation Not Invoked When No Suppression(16.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that the extended period of limitation was not invoked as there was n.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department(21.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise depa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



SC: Professor Entitled to Salary for Extended Period Worked After Superannuation(07.11.2023)

Supreme Court has held that Professor who retired mid-session but continued beyond the retirement age till the end of academic session is entitled for.....

Tags : Supreme Court, Retirement, Extended Period, Salary



Judgments

Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality



Mere suppression of facts is not sufficient to invoke extended period; there should be some positive Act on part of noticee to evade payment of duty(06.04.2021)

The Appellants, M/s. Bharti Airtel Ltd., are providers of taxable service under the category of Telephone/Telecommunications Services; an audit conduc.....

Tags : Extended period, Invocation, Legality



Suppression (intentional and deliberate) cannot exist when relevant fact forming basis of demand already within knowledge of department(06.02.2017)

Appellant is a wholly owned subsidiary of Amway Corporation, USA and is engaged in business of direct selling of products in different segments. Servi.....

Tags : Demand, Extended period, Invocation



Disclaimer | Copyright 2024 - All Rights Reserved