https://www.taxtmi.com/caselaws?id=177546 The court ruled in favor of the appellants, holding that the demands for Service Tax were invalid as they were raised beyond the limitation period prescribed under Section 73 of the Finance Act, 1994. The court found that the demands were not affected by the amendments made by Parliament in the Finance Act, 2000, and the rules for recovering Service Tax from service recipients were held ultra vires. The bench set aside the impugned order, allowing the appeals and granting consequential relief to the appellants. en-us Thu, 18 Nov 2004 00:00:00 +0530 Tue, 12 Jan 2016 14:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177546 The court ruled in favor of the appellants, holding that the demands for Service Tax were invalid as they were raised beyond the limitation period prescribed under Section 73 of the Finance Act, 1994. The court found that the demands were not affected by the amendments made by Parliament in the Finance Act, 2000, and the rules for recovering Service Tax from service recipients were held ultra vires. The bench set aside the impugned order, allowing the appeals and granting consequential relief to the appellants. Case-Laws Service Tax Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177546