TMI Blog2014 (4) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... vied or paid or short-levied or short-paid or erroneously refunded. Admittedly, on the date of show cause notice i.e., 06.10.2004, the provisions contained in Section 73(1 )( a) of the said Act, prevailing prior to 10.09.2004, were not in existence. - statutory provision under which the show cause notice issued was not in existence as on that date - Tribunal order cannot be interfered - Decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in respect to the period prior to the amendment by invoking the provision before amendment is vitiated after the amendment? This question was framed at the stage when the appeal was admitted on 16.09.2011. 3. Admittedly, show cause notice was issued by the Assistant Commissioner of Service Tax, Service Tax Division-1, Bangalore, on 06.10.2004 calling upon the respondent to show cause as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g prior to 10.09.2004 was providing for value of taxable services escaping assessment, while after its substitution vide Finance Act, 2004, it provided for recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Admittedly, on the date of show cause notice i.e., 06.10.2004, the provisions contained in Section 73(1 )( a) of the said Act, prevailing prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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