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2012 (5) TMI 372 - AT - Service TaxDemand of service tax - Clearing and Forwarding services received - Commissioner (Appeals) has taken a view that the demand is not sustainable since the show cause notice was issued under Section 73 of Finance Act, 1994 and on the day on which show cause notice was issued, the Section 73 was not applicable in respect of short levy arising in respect of the ST - 3 returns filed under Section 71A – Held that:- if provisions of section 71A are not incorporated under section 73, no demand can be raised for the violation of the same, the liability does not arise and demands cannot be sustained. provisions of Section 73 of the Finance Act, 1994 were amended from 10.09.2004 by incorporating violation of Section 71A, for issuance of show cause notice. show cause notice has been issued on 19.05.2004, i.e., prior to amendment of Section 73. appeal filed by the revenue rejected
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