Friday 8 May 2015

Dept. can invoke extended period of limitation provided assessee's action constitutes suppression of

Service Tax : Where adjudication order does not specify acts/omissions constituting 'suppression', mere bald statement that 'suppression with an intent to evade service tax was well-established' amounts to a 'non-speaking order' and, therefore, consequent invocation of extended period of limitation is bad

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