Case Law Details
Case Name : Commissioner of Service Tax Vs Naresh Kumar And Company Private Limited And Others (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Commissioner of Service Tax Vs Naresh Kumar And Company Private Limited And Others (Calcutta High Court)
The Calcutta High Court dealt with a case involving Naresh Kumar & Co. Pvt. Ltd., where the Commissioner of Service Tax issued a show-cause notice demanding over ₹1 crore in service tax for the years 2004-2005. The case primarily centered around whether the extended limitation period under Section 73(1) of the Finance Act, 1994 could be invoked, which allows tax demands beyond the standard one-year period if fraud or willful misstatement is suspected. The respondent argued
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