Section 103(E) - Amendment of Act 32 of 1994 - Amendment of section 73 - Finance Act, 2013

103. In the Finance Act, 1994, . . ( E ) in section 73, after sub-section ( 2 ), the following sub-section shall be inserted, namely:- ( 2A ) Where any appellate authority or tribunal or court concludes that the notice issued under the proviso to sub-section ( 1 ) is not sustainable for the reason that the charge of, ( a ) fraud; or ( b ) collusion; or ( c ) wilful misstatement; or ( d ) suppression of facts; or ( e ) contravention of any of the provisions of this Chapter or the rules made thereunder with intent to evade payment of service tax, has not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Excise Officer shall determine the service tax payable by such person for the period of eighteen months, as if the notice was issued for the offences for which limitation of eighteen months applies under sub-section ( 1 ). ;