Section 103(2)(e) in Finance Act, 2013

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Union of India - Subsection

Section 103(2)(e) in Finance Act, 2013

(e)contravention of any of the provisions of this Chapter or the rules made thereunder with intent to evade payment of service tax, has not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Excise Officer shall determine the service tax payable by such person for the period of eighteen months, as if the notice was issued for the offences for which limitation of eighteen months applies under sub-section (I).";

(F)in section 77, in sub-section (I), for clause (a), the following clause shall be substituted, namely:-

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Union of India - Subsection

Section 103(2)(e) in Finance Act, 2013