Extended Period of Limitation - The appellant alternatively ...

Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid.

February 9, 2023

Case Laws Service Tax AT

Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along with interest paid prior to show cause notice. Considering this position the demand for extended period is not sustainable hence the same is set aside. Demand for the normal period if any, is sustained along with interest. - AT

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Extended Period of Limitation - The appellant alternatively ...

Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid.

February 9, 2023

Case Laws Service Tax AT

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