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Whether show cause notice related to period beyond 18 months or 5 years as the case may be is valid in law ?

Dated:- 3-4-2015 - Section - 073 - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded Yes. In the case of Maheshwari Woolens Mill [1992 (2) TMI 104 - SUPR .....

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ubt true but the effect of this will not be to invalidate the notice in its entirety. At worst, the effect will be that the Department will not be entitled to collect the duty beyond a period of five .....

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