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Extended Service Tax Limitation Cannot Be Extended on Mere Form 26AS Data: CESTAT Kolkata

15 Aug 2026 · 15 Aug 2026By CA Sandeep Kanoi

CESTAT sets aside Rs.1.99 crore Service Tax demand as time-barred, but upholds Rs.10,000 penalty under Section 77 for delayed ST-3 returns. The post Extended Service Tax Limitation Cannot Be Extended on Mere Form 26AS Data: CESTAT Kolkata appeared first on TaxGuru .

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