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2014 (5) TMI 260 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Held that:- Prima facie discern textual complexities in the several provisions of Section 66 A of the Act, which for the nonce are not susceptible to any easy or coherent exposition. These provisions and their legal import must await the disposal of the appeal - quantum of service tax liability confirmed under the adjudication order pertains to the periods 2006 – 07 to 2010 – 11 and proceedings were initiated pursuant to the show cause notice dated 13.10.2011, invoking the extended period of limitation under the proviso to Section 73 (1) of the Act. - Decided conditionally in favour of assessee.
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