2011 (3) TMI 895

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..... In this case, the demand for service tax for period from 16.07.1997 to 15.10.1998 has been issued based on amendments to relevant provisions made in 2003-2004. Show cause notice has been issued on 05.05.2008. Learned advocate on behalf of the respondents submits that the Tribunal has taken a view that in such cases, show cause notice should have been issued within a period of one year from the dat .....

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..... d and therefore, show cause notice should have been issued by the Revenue within one year from the date of amendment to the law i.e. 14.11.2004. In this case, show cause notice has been issued on 05.05.2008. In view of the precedent decisions cited by the learned advocate, which are on the same subject and applicable to the facts of this case also, the appeal filed by the Revenue is devoid of any .....

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