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2014 (9) TMI 449 - HC - Service TaxJurisdiction u/s 73 - GTA service - Bar of limitation - Whether the show cause notices issued to the respondents, seeking to recover service tax under Section 73(1A) of the Finance Act, 1994, as amended with effect from 10.9.2004, for failure to pay service tax and file return as required by the proviso to Section 68(1) and 71A of the Finance Act, 1994, read with Rule 7A of the Service Tax Rules, 1994, could be sustained as within the period of limitation - Held that:- Following decision of Commissioner of Central Excise v. Customs, Excise and Service Tax Appellate Tribunal and another [2014 (1) TMI 459 - MADRAS HIGH COURT] - it is held that the Revenue has necessary jurisdiction under Section 73 of the Finance Act, particularly with reference to the limitation prescribed thereunder and the show cause notice issued on the second respondent/assessee is valid. However, the penalty imposed on the second respondent/assessee stands deleted and the prayer for cancelling the levy of interest stands rejected - Decided partly in favour of Revenue.
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