Extended Limitation Cannot Be Invoked In Absence of ‘Omission & Suppression of Material Facts’ to Evade Tax: Calcutta HC [Read Order]

The Court observed that Mining activity has been made taxable by legislation under the Finance Act, 2007(w.e.f.1.06.2007).
Omission & Suppression of Material Facts - Evade Tax - Calcutta HC - calcutta high court - high court news - mining operations - cutting or mineral extraction - taxscan

The Calcutta High Court held that extended limitation cannot be invoked in absence of ‘omission & suppression of material facts’ to evade tax. Further held that Service Tax will not be levied on activities such as cutting or mineral extraction which are part of mining operations, if mining operations are itself not subjected to service…

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