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of <h1>Finance Bill 2013: Section 73(2A) Clarifies Service Tax Notices Without Evidence of Fraud or Misstatement</h1> Section 73 of the Finance Bill, 2013, introduces sub-section (2A) to address situations where an appellate authority, tribunal, or court finds that a notice issued under the proviso to sub-section (1) is unsustainable due to lack of evidence of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade service tax. In such cases, the Central Excise Officer will determine the service tax payable for a period of eighteen months, treating the notice as if issued under the standard limitation period of sub-section (1). This aims to preserve notices issued for an extended period by invoking normal limitation.
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