Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 24 - AT - Service TaxDemand of Service Tax on Clearing and Forwarding services received - period from 16.07.1997 to 31.08.1999 - show cause notice on 22.04.2004 – Held that:- 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 – In favor of assessee
|