2013 (11) TMI 1728 - HC - Service Tax

Summary

Issues involved: Interpretation of Section 73 of the Finance Act regarding limitation for issuing demand notice and waiver of service tax.

In the judgment by the Kerala High Court, the appellant, a registered Society owned by the Government of Kerala, Center For Development of Imaging Technology (C-DIT), challenged an order refusing waiver of total service tax and directing pre-deposit. The Tribunal had opined that the demand was not time-barred without discussing the date of demand notice and relevant provisions of Section 73 of the Finance Act. The appellant contended that the issue of limitation is crucial as it impacts the department's ability to collect service tax and impose penalties. The Court emphasized the importance of considering Section 73 in relation to the date of demand and other relevant facts. The impugned order was set aside, and the Tribunal was directed to reevaluate the case in light of Section 73 before proceeding with any further actions. The Central Excise Appeal was allowed accordingly.