https://www.taxtmi.com/caselaws?id=254985 The Tribunal dismissed the appeal by the Revenue against the Order-in-Appeal No. BR/38/M-IV/2005, which demanded service tax from the recipient M/s. Ruby Mills Ltd. during a specific period. The lower appellate authority's decision to set aside the demand was upheld, citing the absence of a provision for demanding service tax from recipients during that period under Section 73 of the Finance Act, 1994. The Tribunal clarified that demands for short levy or non-levy should be made under Section 73, not Section 68, emphasizing that the retrospective amendment to Section 68 did not impact the demand in question. en-us Thu, 23 May 2013 00:00:00 +0530 Mon, 05 Jan 2015 09:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254985 The Tribunal dismissed the appeal by the Revenue against the Order-in-Appeal No. BR/38/M-IV/2005, which demanded service tax from the recipient M/s. Ruby Mills Ltd. during a specific period. The lower appellate authority's decision to set aside the demand was upheld, citing the absence of a provision for demanding service tax from recipients during that period under Section 73 of the Finance Act, 1994. The Tribunal clarified that demands for short levy or non-levy should be made under Section 73, not Section 68, emphasizing that the retrospective amendment to Section 68 did not impact the demand in question. Case-Laws Service Tax Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254985