2002 (11) TMI 1 - AT - Service Tax

Service Tax (1) Demand for service tax (2) Quantification at Tribunal stage (3) Supportive documents

Summary

The Appellate Tribunal CEGAT, Mumbai disposed of the appeal after agreeing to hear the petition for stay. The appellant argued that the show cause notice was time-barred due to no return filed, but proceedings can extend beyond six months under Section 73. The appellant can submit documents to the original authority for quantification of tax liability.