Service tax demand invalidated as notice issued under non-existent provision on October 6, 2004. https://www.taxtmi.com/highlights?id=18100 Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC en-us Tue, 08 Apr 2014 14:49:19 +0530 Tue, 08 Apr 2014 14:49:19 +0530 TaxTMI RSS Generator Service tax demand invalidated as notice issued under non-existent provision on October 6, 2004. https://www.taxtmi.com/highlights?id=18100 Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC Highlights Service Tax Tue, 08 Apr 2014 14:49:19 +0530 https://www.taxtmi.com/highlights?id=18100