https://www.taxtmi.com/highlights?id=19041 In this case during the period of dispute the appellant were not filing any return and had not even taken any registration and hence in terms of the section 73(1)(a) as it stood during that period, longer limitation has been correctly invoked. - AT en-us Wed, 25 Jun 2014 20:00:07 +0530 Wed, 25 Jun 2014 20:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19041 In this case during the period of dispute the appellant were not filing any return and had not even taken any registration and hence in terms of the section 73(1)(a) as it stood during that period, longer limitation has been correctly invoked. - AT Highlights Service Tax Wed, 25 Jun 2014 20:00:07 +0530 https://www.taxtmi.com/highlights?id=19041