https://www.taxtmi.com/caselaws?id=988 The Tribunal held that the demands for Service Tax were time-barred as the Department failed to invoke the proviso of the amended Section 73 in the Order-in-Original. The Tribunal emphasized that the new provisions should have been applied at the time of issuing the notice, leading to the demands being considered invalid. Additionally, confirming demands under a different category than alleged in the show cause notice was deemed improper, resulting in the order being set aside, and the appeal allowed with consequential relief. en-us Mon, 20 Nov 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=988 The Tribunal held that the demands for Service Tax were time-barred as the Department failed to invoke the proviso of the amended Section 73 in the Order-in-Original. The Tribunal emphasized that the new provisions should have been applied at the time of issuing the notice, leading to the demands being considered invalid. Additionally, confirming demands under a different category than alleged in the show cause notice was deemed improper, resulting in the order being set aside, and the appeal allowed with consequential relief. Case-Laws Service Tax Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=988