https://www.taxtmi.com/caselaws?id=180885 The court clarified the applicability of Section 117 of the Finance Act, 2000, regarding Service Tax demands for specific periods. It upheld the decision in Appeal No. 9/2004, dismissing the challenge against interest levy. However, it set aside the decision in Appeal No. 12/2004, allowing the appeal against the demand for Service Tax for the period 17-10-1998 to 31-8-1999, ruling that recipients were not liable beyond 16-10-1998. en-us Thu, 01 Sep 2005 00:00:00 +0530 Mon, 04 Apr 2016 10:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180885 The court clarified the applicability of Section 117 of the Finance Act, 2000, regarding Service Tax demands for specific periods. It upheld the decision in Appeal No. 9/2004, dismissing the challenge against interest levy. However, it set aside the decision in Appeal No. 12/2004, allowing the appeal against the demand for Service Tax for the period 17-10-1998 to 31-8-1999, ruling that recipients were not liable beyond 16-10-1998. Case-Laws Service Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180885