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Case Law Details

Case Name : Reciprocal Infrastructure Pvt. Ltd Vs Commissioner of Customs (CESTAT Allahabad)
Appeal Number : Service Tax Appeal No. 51920 of 2015
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
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Reciprocal Infrastructure Pvt. Ltd Vs Commissioner of Customs (CESTAT Allahabad)

Held that extended period of limitation cannot be invoked in absence of deliberate suppression of facts with intention to evade payment of duty

Facts-

The appellant contended that the extended period of limitation under the proviso to section 73 (1) of the Finance Act could not have been invoked. The appellant also stated that the demand of service tax for the period which is within the normal period of 18 months from the relevant date may be confirmed.

Conclusion-

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