TMI Blog2016 (9) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- it is found that the show cause notice was issued on 23.04.2013. Provisions of Section 73(4A) were inserted by Finance Act, 2011 w.e.f. 8.4.2011. The point raised by the appellant is a question of law as if the provisions of Section 73(4A) are applied in this case, the conclusion may have been different; as also the point of demand is for the period beyond five years. Since both thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave discharged the service tax liability with interest before issuance of show-cause notice; whether appellant is required to discharge the service tax for the period beyond five years from the date of show-cause notice. 4. Learned Counsel draws our attention to the facts of the case and submits that the service tax liability and interest thereof was discharged as soon it was pointed out by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was issued on 23.04.2013. Provisions of Section 73(4A) were inserted by Finance Act, 2011 w.e.f. 8.4.2011. The point raised by the Counsel for appellant is a question of law as if the provisions of Section 73 (4A) are applied in this case, the conclusion may have been different; as also the point of demand is for the period beyond five years. Since both these points were not raised be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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