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2014 (4) TMI 291 - HC - Service TaxDemand of service tax - Demand u/s 68 or 73 - Held that:- The provision prevailing prior to 10.09.2004 was providing for value of taxable services escaping assessment, while after its substitution vide Finance Act, 2004, it provided for recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Admittedly, on the date of show cause notice i.e., 06.10.2004, the provisions contained in Section 73(1 )( a) of the said Act, prevailing prior to 10.09.2004, were not in existence. - statutory provision under which the show cause notice issued was not in existence as on that date - Tribunal order cannot be interfered - Decided against Revenue.
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