The department has confirmed the demand under section 73(1) in place of 73(2) of the Finance act 1994 while the SCN has been issued under same section. No corrigendum has been issued by the department.
Can it be valid ground to challenge the order in court to set aside the order in original as it has been confirmed under wrong section
Please suggest.
Service Tax Demand: Procedural Technicalities Cannot Override Substantive Legal Intent Under Section 73 A discussion forum explored the legal nuance of service tax demand confirmation under Section 73(1) versus 73(2) of the Finance Act 1994. Participants analyzed whether a technical section reference error could invalidate an official order. Consensus emerged that procedural minor errors do not automatically nullify administrative actions, particularly when the substantive legal intent remains consistent and no prejudice is caused to the involved party. (AI Summary)
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