https://www.taxtmi.com/caselaws?id=210783 The Tribunal allowed the appeal, finding that the revalidation of proceedings initiated by a show cause notice was not valid. It was held that since the appellant was not obligated to file a return at the relevant time, the proceeding was time-barred under Section 73 of the Finance Act, 1994. The Tribunal concluded that the limitation provision in Section 73 did not apply when there was no legal obligation to pay tax, leading to the appellant's plea being accepted without re-adjudication. en-us Wed, 11 Jan 2012 00:00:00 +0530 Wed, 09 Jul 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210783 The Tribunal allowed the appeal, finding that the revalidation of proceedings initiated by a show cause notice was not valid. It was held that since the appellant was not obligated to file a return at the relevant time, the proceeding was time-barred under Section 73 of the Finance Act, 1994. The Tribunal concluded that the limitation provision in Section 73 did not apply when there was no legal obligation to pay tax, leading to the appellant's plea being accepted without re-adjudication. Case-Laws Service Tax Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210783