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2021 (8) TMI 485 - HC - Service TaxLegality and validity of re-initiation of adjudication proceedings after eight years - time limitation - Section 73(4B)(b) of the Finance Act, 1994 - HELD THAT:- In view of the order-in-original passed by the Adjudicating Authority and the demand having been dropped against the Petitioner, no further order is required to be passed in the present petition, as the grievance of the Petitioner stands satisfied - It is made clear that the questions of law raised in the present petition including the period of limitation stipulated in Section 73(4B)(b) of the Finance Act, 1994 for determining the amount of Service Tax due under Section 73(2), are kept open. Petition disposed off.
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