https://www.taxtmi.com/caselaws?id=242238 The High Court allowed the Revenue's appeals, upholding the validity of show cause notices issued under Section 73(1A) of the Finance Act, 1994, within the limitation period. Penalties imposed on the assessees were removed due to lack of fraud, misrepresentation, or wilful evasion, but interest under Section 75 was upheld for delayed payment. The decision emphasized the applicability of amended provisions and retrospective validation of service tax levies, following Supreme Court decisions. en-us Thu, 31 Oct 2013 00:00:00 +0530 Thu, 16 Jul 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242238 The High Court allowed the Revenue's appeals, upholding the validity of show cause notices issued under Section 73(1A) of the Finance Act, 1994, within the limitation period. Penalties imposed on the assessees were removed due to lack of fraud, misrepresentation, or wilful evasion, but interest under Section 75 was upheld for delayed payment. The decision emphasized the applicability of amended provisions and retrospective validation of service tax levies, following Supreme Court decisions. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242238