2018 (3) TMI 1000

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..... Section 66A in the Finance Act, 1994 with effect from 18.4.2006 - Since the entire demand in the present case is prior to this date, the demand cannot be upheld - appeal allowed - decided in favor of appellant. - Appeal(s) Involved: ST/243/2007-DB - Final Order No. 20226 / 2018 - Dated:- 14-2-2018 - MR. S.S GARG, JUDICIAL MEMBER AND MR. V. PADMANABHAN, TECHNICAL MEMBER Mr. Sashank.N, Advoc .....

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..... er, service tax demand to the extent of ₹ 86,61,456/- was ordered against the appellant along with interest and payment of penalties under various Sections of the Finance Act, 1994. Challenging the above order, the present appeal has been filed. 2. With the above background, we heard Shri Sashank.N, learned counsel for the appellant and Dr. J. Harish, learned AR for the Revenue. 3. Aft .....

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