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2023 (1) TMI 56 - AT - Service TaxExtended period of limitation - Issue involved was subject to various litigation - Correctness of proceedings initiated in show-cause notice dated 15th April 2014 for the period from 2008 to 2012 - inconsistent with bar of limitation prescribed in section 73 of Finance Act, 1994 - HELD THAT:- It is seen from the records that show-cause notice for the period from October 2003 to September 2008 dated 6th April 2009 on the same issue had been adjudicated and was carried to the Tribunal who, while upholding the default, had held that the demand was liable to be restricted only to the normal period in section 73 of Finance Act, 1994. An appeal against this order of the Tribunal, though admitted, is, as yet, pending before the Hon'ble Supreme Court. The demand for October 2003 to September 2008 has been, thus, curtailed and the present demand leading to the impugned order relates to the period thereafter till 2012 for which show-cause notice was issued on 15th April 2014. This appeal of Revenue seeking recovery as proposed in the demand by invoking of the extended period for subsequent period of time is not correct in law - the appeal of Revenue is dismissed.
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