https://www.taxtmi.com/caselaws?id=75739 The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals)'s ruling that a demand for service tax was barred by limitation. The Tribunal applied the precedent set by the Apex Court regarding the inapplicability of section 73 of the Finance Act before 2003 to certain assessees, leading to the dismissal of the appeal. The judgment highlighted the necessity of complying with statutory provisions and time limits in issuing show-cause notices for service tax demands, ultimately resulting in the rejection of the demand and penalties imposed on the assessee. en-us Mon, 15 Jun 2009 00:00:00 +0530 Tue, 11 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75739 The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals)'s ruling that a demand for service tax was barred by limitation. The Tribunal applied the precedent set by the Apex Court regarding the inapplicability of section 73 of the Finance Act before 2003 to certain assessees, leading to the dismissal of the appeal. The judgment highlighted the necessity of complying with statutory provisions and time limits in issuing show-cause notices for service tax demands, ultimately resulting in the rejection of the demand and penalties imposed on the assessee. Case-Laws Service Tax Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75739