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2011 (3) TMI 895 - AT - Service TaxDemand for service tax - Impugned period from 16.07.1997 to 15.10.1998 - the date of amendment to the law i.e. 14.11.2004 - Show cause notice has been issued on 05.05.2008 - the precedent decision of the Tribunal in the case of Mangalam Cement Limited, (2007 -TMI - 1847 - CESTAT, NEW DELHI) - Since there were frequent amendments to the law, a view has been taken that suppression cannot be invoked and therefore, show cause notice should have been issued by the Revenue within one year from the date of amendment to the law - Decided in favour of assessee.
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