Evoking period of limitation

In my opinion there is no remedy available to Mr A., he should have got his registration certificate cancelled.

even as per the case: Essvee Express Logistics Private Ltd., V. Commissioner of Service Tax, Bangalore – 2009, the extended period of time, the Tribunal found that the appellants is mandated to file the return half yearly.

Hence having filed the returns belatedly or not filling it then the extended period can be invoked by authorities.

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CA Meenu Garg

CA Meenu Garg

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